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长期投资指的是企业以获取投资权益和收入为目的，向那些并非直接为本企业使用的项目投入资产的行为，包括购买债券和股票以及其他联营投资等三种形式。企业的长期投资业务是在1993年会计制度改革以后，随着社会主义市场经济的发展而发展起来的。目前企业对外长期投资已经相当?
Long-term investment refers to the act of investing assets in projects that are not directly used by the enterprise for the purpose of obtaining investment rights and incomes, including the purchase of bonds and stocks and other joint-venture investments. The long-term investment business of the enterprise was developed with the development of the socialist market economy after the reform of the accounting system in 1993. Long-term foreign investment enterprises have been quite?