摘要2我国财政部发布了修订后的《企业会计准则第2号—长期股权投资》。新准则吸取国际会计准则精华的同时完善了2006年准则的不足，引发了理论界和实务界的关注。本文在对长期股权投资新理论内容解读的同时，辅以案例分析具体阐述其对企业会计核算、财务报表和相关所得税等方面的影响，发现新准则仍然存在的比如核算方法的理论缺陷，专业术语使用不规范和某些基本概念的阐述不详细等方面问题，并就此提出解决意见，比如希望更多企业广泛采用公允价值计量长期股权投资，希望财政部完善企业会计准则22号来协调新准则并对新准则的核算方法仔细规范等，以期帮助财务报表使用者提高会计工作质量。77298

毕业论文关键词：长期股权投资；企业会计准则；财务报表

Study on the Related Issues under the New Standard of the Long-term Equity Investment

Abstract In July 2014, the revised accounting standards for Enterprises No。2 - long term equity investment was issued by the Ministry of Finance。 The new guidelines absorb the essence of the international accounting standards and improve the lack of guidelines in 2006, which arouse the high attention of scholars on theory and practice。 The article interprets the content of the new theory , at the same time, this article expounds the influence of enterprise accounting, financial statements and related income tax through case analysis。 This article finds the defects of the new standard that still existing, such as the defect of the theory, use non-standard professional term and some basic concepts doesn’t explained in details。 The article deeply studies the problems and put forward to solve the problems, such as hoping the enterprises adopt the fair value method to calculate the long-term equity investment, hoping the accounting standards for Enterprises No。 22 and the accounting method was carefully improved by the Ministry of Finance, in order to help the user of the financial statements to improve the quality of accounting work。

Keywords: long-term equity investment; accounting standards for enterprises; financial statements

目录

0 引言 1

1 长期股权投资准则概述 1

1。1 长期股权投资准则的历史发展 1

1。2 准则内容概述 2

2新旧准则对比 2

2。1 新旧准则条款保留与删除 2

2。2 新旧准则条款合并与拆分 2

2。3 新旧准则条款新增与调整 3

3 长期股权投资准则（2014）与国际会计准则对比 6

3。1 非重大权益性投资的归类 6

3。2 其他权益变动的处理异同 6

3。3 财务报表定义差别 6

4长期股权投资准则（2014）实施对企业的影响 7

4。1 对企业财务的影响 7

4。2 对个别报表与合并报表的影响 10

4。3 对相关所得税的影响 11

4。4 对利润和责任的影响 12

5 长期股权投资准则（2014）存在的问题 13

5。1 没有涉及联营，合营企业发行优先股的投资收益确认 13

5。3 核算方法存在的问题