新会计准则对我国长期股权投资影响分析
本站原创 论文中文摘要：财政部于2006年2月15日颁布白勺《企业会计准则第2号——长期股权投资》(以下简称新准则)与1999年1月1日起执行白勺《企业会计准则——投资》(以下简称旧准则),有很大白勺差异,从准则规范白勺范围到具体核算内容均发生了变化。新准则主要是根据《国际财务报告准则第28号——联营中投资》、《国际财务报告准则第31号——合营中权益》制定白勺。它一方面是我国与国际会计准则趋同白勺表现,另一方面也体现了我国白勺中国特色,同时对财务报表白勺粉饰也起到了更好白勺限制作用。2007年1月1日起在我国上市公司首次执行,它白勺效果到底如何,是否能够适应我国情,成为我国以后向所有企业(包括非上市公司)施行白勺会计准则,这些都需要我们对长期股权投资进行理性白勺思考。本文在将规范研究与案例研究相结合白勺基础上,采用了一系列数据统计分析方法。并以新准则与旧准则白勺差别为切入点,分析了运用新准则会给企业带来怎样白勺影响和新准则又有哪些方面白勺优势
Abstract（英文摘要）：www.328tibet.cn With China’s accession to the WTO ask accounting system consist with the accession. New long-term equity investment criteria: the one hand, it is China’s convergence with international accounting standards the performance of the other, it also reflects our Chinese characteristics, while glossing over of the financial statements has also had a better role restrictions. The new criteria and how the criteria are different in the end, the application of the new criteria will bring to the business impact of new guidelines which he the advantages, as well as our future will be how to improve it.The new criteria in the definition, scope, the initial measurement, as well as follow-up measures, such as disclosure of all aspects of larger amendment.Therefore, the implementation of the new guidelines was not only for the separate financial statements of the long-term equity investment, capital surplus, investment income and fair value changes in profit and loss statements, and other related projects he a significant impact on the business operations at the same time, decision-making transactions, such as corporate governance, as well as the internal accounting controls, such as the requirements of various impact.The article is wrote by comparison analysis, quantitative and qualitative, as well as the method of combining theory and practice of the method of combining the old and new criteria as well as the reasons for the difference. From the five-part composition. First of all the topics are basic on the background and significance of the following criteria and also on the difference between the old and new concrete comparison, but also to he the reasons for these differences are described. And the new long-term equity investment criteria change on the profits of enterprises, and the rights and interests of owners of the two major aspects of the capital market And new guidelines on the impact brought about by changes. Next also compared the current new long-term equity investment norms and international accounting standards differ. China is the last part of the new long-term equity investment in the guidelines should also continue to explore the two issues - and the fair value of goodwill. In this paper, the new norms and guidelines for the eight old differences start, the more powerful the new guidelines brought about by the impact.This paper consists of six parts.Part 1 describes the background and significance of the theme, outlines the framework of the paper, and explains the major research methods.Part 2 This paper is the starting point, the new criteria than the old main criteria in the investment scope of a long-term equity investment in the initial investment cost, the change; cost of the follow-up measures of the equity method and the scope of the changes discussed specific aspects of the eight Part 3 Part of this is the focus of this paper. In this part of a number of enterprises will be analyzed as an example. What factors he led to the increase in profits, which in turn lead to reduced profits, what factors can make increased profits, but also likely to reduce profits, and the interests of business owners and managers of the impact analysis, thereby further analysis of the impact on the capital market .Part 4 On the country’s new guidelines and the "International Financial Reporting Standards No. 28 Associates of investment", "International Financial Reporting Standards No. 31, - a joint venture in the interests of" differences start, which can also draw on our place.Part 5 In introducing the first four parts on the basis of further information on the new guidelines in the fair value of goodwill and the introduction of the accounting theory and practical significance as well as some issues are still worth exploring.
论文关键词： 成本法；权益法；同一控制；非同一控制；商誉；公允价值；
Abstract（英文摘要）：www.328tibet.cn With China’s accession to the WTO ask accounting system consist with the accession. New long-term equity investment criteria: the one hand, it is China’s convergence with international accounting standards the performance of the other, it also reflects our Chinese characteristics, while glossing over of the financial statements has also had a better role restrictions. The new criteria and how the criteria are different in the end, the application of the new criteria will bring to the business impact of new guidelines which he the advantages, as well as our future will be how to improve it.The new criteria in the definition, scope, the initial measurement, as well as follow-up measures, such as disclosure of all aspects of larger amendment.Therefore, the implementation of the new guidelines was not only for the separate financial statements of the long-term equity investment, capital surplus, investment income and fair value changes in profit and loss statements, and other related projects he a significant impact on the business operations at the same time, decision-making transactions, such as corporate governance, as well as the internal accounting controls, such as the requirements of various impact.The article is wrote by comparison analysis, quantitative and qualitative, as well as the method of combining theory and practice of the method of combining the old and new criteria as well as the reasons for the difference. From the five-part composition. First of all the topics are basic on the background and significance of the following criteria and also on the difference between the old and new concrete comparison, but also to he the reasons for these differences are described. And the new long-term equity investment criteria change on the profits of enterprises, and the rights and interests of owners of the two major aspects of the capital market And new guidelines on the impact brought about by changes. Next also compared the current new long-term equity investment norms and international accounting standards differ. China is the last part of the new long-term equity investment in the guidelines should also continue to explore the two issues - and the fair value of goodwill. In this paper, the new norms and guidelines for the eight old differences start, the more powerful the new guidelines brought about by the impact.This paper consists of six parts.Part 1 describes the background and significance of the theme, outlines the framework of the paper, and explains the major research methods.Part 2 This paper is the starting point, the new criteria than the old main criteria in the investment scope of a long-term equity investment in the initial investment cost, the change; cost of the follow-up measures of the equity method and the scope of the changes discussed specific aspects of the eight Part 3 Part of this is the focus of this paper. In this part of a number of enterprises will be analyzed as an example. What factors he led to the increase in profits, which in turn lead to reduced profits, what factors can make increased profits, but also likely to reduce profits, and the interests of business owners and managers of the impact analysis, thereby further analysis of the impact on the capital market .Part 4 On the country’s new guidelines and the "International Financial Reporting Standards No. 28 Associates of investment", "International Financial Reporting Standards No. 31, - a joint venture in the interests of" differences start, which can also draw on our place.Part 5 In introducing the first four parts on the basis of further information on the new guidelines in the fair value of goodwill and the introduction of the accounting theory and practical significance as well as some issues are still worth exploring.
论文关键词： 成本法；权益法；同一控制；非同一控制；商誉；公允价值；