母公司个别财务报表中对子公司投资的会计处理方法之辨:成本法还是权益法?  

How to Account for Investments in Subsidiaries in the Parent’s Separate Financial Statements:Cost Method vs.Equity Method?

作　　者：谢德仁[1] 张梅[2] Xie Deren;Zhang Mei

机构地区：[1]清华大学经管学院,100084 [2]福建江夏学院会计学院,350108

出　　处：《会计研究》2020年第2期3-15,共13页Accounting Research

基　　金：国家自然科学基金(71672098);财政部“会计名家培养工程”的资助。

摘　　要：由于我国现行《长期股权投资》会计准则规定在母公司个别财务报表中采用成本法核算对子公司的长期股权投资(以下简称为对子公司投资),这割裂了母公司个别财务报表与合并财务报表的本原逻辑关联,削弱了两者间的互补性,且导致母公司股东基于母公司个别财务报表来厘定分红权利虽然符合《公司法》却很不合理,而基于合并财务报表来厘定分红权利虽更为合理但和《公司法》存在明显冲突.我们对该问题进行了深入分析,论证了在母公司个别财务报表之中采用权益法来核算其对子公司投资的逻辑合理性和现实必要性,并建议修订我国现行《长期股权投资》会计准则,在母公司个别财务报表之中由成本法改为采用权益法来核算其对子公司投资.According to China existing“Long-term Equity Investments”accounting standard(CAS 2),investments in subsidiaries should be accounted for by using cost method in the parent's separate financial statements.The cost method cuts apart the underlying logic relationship between the consolidated financial statements and the parent's separate financial statements,weakens their complementarity.As a result,on one side,although the claim of shareholders of the parent to cash dividends based on the parent's separate financial statements complies with the Company Act,the amount of the claim to cash dividends is very unreasonable.On the other side,the claim of shareholders of the parent to cash dividends based on the consolidated financial statements seems much more reasonable,but it does not comply with the Company Act.We deeply analyze the issue and justify the use of equity method to account for investments in subsidiaries in the parent's separate financial statements from the perspectives of logical reasonableness and practical necessity.Based on our discussion,we suggest that China's Ministry of Finance revises the CAS 2 and adopt equity methotl to account for investments in subsidiaries in the parent's separate financial statements.

关 键 词：母公司个别财务报表 对子公司投资 分红权利 成本法 权益法 

分 类 号：F275[经济管理—企业管理]