| 长期股权投资收益确认问题的探讨 |
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| 引用本文： | 申屠新飞.长期股权投资收益确认问题的探讨[J].温州职业技术学院学报,2005,5(3):19-21. |
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| 作者姓名： | 申屠新飞 |
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| 作者单位： | 温州职业技术学院,计财处,浙江,温州,325035 |
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| 摘 要： | 长期股权投资收益的核算方法有成本法和权益法两种。在权益法下应根据投资比例和被投资企业的盈利确认投资收益，但是，这样处理不符合资产的定义和会计准则的基本要求，也是通货膨胀产生的重要原因。因此，在反映双方内在经济利益关系的基础上，有必要按收付实现制核算投资收益。
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| 关 键 词： | 长期股权投资 权益法 |
| 文章编号： | 1671-4326（2005）03-0019-03 |
| 收稿时间： | 2004-11-25 |
| 修稿时间： | 2004年11月25 |
A Discussion on the Confirmation of Long Equity Investing |
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| SHEN Tu-xinfei.A Discussion on the Confirmation of Long Equity Investing[J].Journal of Wenzhou Vocational & Technical College,2005,5(3):19-21. |
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| Authors: | SHEN Tu-xinfei |
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| Abstract: | Cost and equity are the two approaches to account the long equity investing. Under the equity approach, the confirmation of investment should be in accordance with the investment ratio and the benefit of the invested enterprises. However, this does not conform to the definition of capital and the demand of accounting standard and it is also the main cause of inflation. Therefore, on the basis of mutual internal economic interest, the confirmation of the income and expense should rely on the fund received and paid. |
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| Keywords: | Long equity investing Equity approach |
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