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投资公司作为各新兴产业发展的资金主要供给渠道,有着特殊的职能和使命。投资行业作为一个特殊的行业,其主营职能是:股权投资、项目投资、风险投资、创业投资、委托金融机构贷款、资产收购和转让、投资咨询和服务等。为使投资行业的财务信息数据更科学合理,以利各利益相关者获取更有效有用的财务信息,本文在研究相关政策的基础上,并结合投资行业特点和实际情况,对资产负债表、利润表、现金流量表的项目内容进行了相应的编制探讨,希望能对投资行业的财务报表编制起到抛砖引玉的作用。
Investment companies, as the main sources of funding for the development of new industries, have special functions and missions. Investment industry as a special industry, its main functions are: equity investment, project investment, venture capital, venture capital, entrusted financial institutions loans, asset acquisition and transfer, investment advice and services. In order to make the financial information data of the investment industry more scientific and reasonable and to facilitate the stakeholders to obtain more effective and useful financial information, based on the study of the related policies and the characteristics of the investment industry and the actual situation, this paper analyzes the balance sheet, profit Table, cash flow statement of the project content of the corresponding preparation of the study, hoping to prepare the financial statements of the investment industry play a pioneering role.