在会计准则国际趋同的背景下,我国关于股权投资分类与会计处理方法的相关规定在2006年发生了重大变化。其中,分类标准从单一分类标准变为多重分类标准;会计处理方法也在原有方法的基础上引入了公允价值法。2014年7月财政部再次对股权投资分类进行修订,将原来划分为长期股权投资的不具有控制、共同控制或重大影响,且在活跃市场中没有报价、公允价值不能可靠计量的股权投资(以下简称“四无 In the international convergence of accounting standards in the context of China’s equity investment classification and accounting methods of the relevant provisions of major changes in 2006. Among them, the classification standard changed from a single classification standard to a multi-classification standard; the accounting treatment method also introduced the fair value method on the basis of the original method. In July 2014, the Ministry of Finance again revised the classification of equity investment and divided the equity investment that originally had no control, common control or significant influence over long-term equity investment and did not have a quoted price in an active market and whose fair value can not be reliably measured Referred to as ”four no