集团企业之间存在相互持股,相互投资的关系,对集团内部某一成员企业来说,它既是投资者,同时又是被投资者。集团内一企业对另一企业投资的会计处理方法因计价基础不回有成本法、产权法和市价法等三种,鉴于我国实情,财产的计价都是以历史成本为依据的,据此惯例,作为一项资产的投资,应以成本法为宜。现就采用成本法和产权法的会计事项的核算,作些初步探讨。采用成本法作为联合集团的会计方法,应设置“联合集团投资”、“投资收 There is a mutual shareholding and mutual investment relationship among group companies. For a member company within a group, it is both an investor and an investor. The accounting treatment of a company’s investment in another company within the group does not include the cost method, the property rights method, and the market price method because of the pricing basis. Given the actual situation in China, the valuation of the property is based on the historical cost. According to this practice, Investment as an asset should be based on the cost method. The accounting of accounting items using the cost method and the property rights law is now discussed. The use of the cost method as the accounting method of the consortium group should set up “joint group investment” and “investment revenue