控股企业采用权益法核算存在的问题及建议杭州电子工业学院王泽霞新企业财务制度要求，企业对外进行长期投资时，对被投资单位拥有实际控制权的，应当采用权益法核算。然而经调查，目前有些企业向其他企业投资拥有控制权的，并没有采用权益法，仍采用成本法。主要是因为目... The Problems and Recommendations of Controlling Enterprises Adopting the Equity Method Accounting The requirements of the new enterprise financial system of the Institute of Electronics and Information Technology of Hangzhou Institute of Electronic Technology require that when an enterprise conducts long-term foreign investment, if it has actual control over the invested entity, it shall use the equity method of accounting. However, after investigation, some companies currently have control over investment in other companies. They have not adopted the equity method and still adopt the cost method. Mainly because of the purpose...