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近年来,一些上市公司利用长期投资进行资产交易获得高额投资收益仿佛已经成了习惯。一些不稳定的投资收益实际上是公司业绩的地雷,或许能支撑起公司暂时的繁荣,但却掩盖了公司经营与治理结构存在的问题,由此避免不了公司因投资收益剧减而业绩大滑坡的风险。因此,银行债权人应意识到,会计报表中的投资收益如果没有真实的业绩作背景,单凭利润表中的净利润说明不了任何问题。所以,本期我们将结合投资项目在会计报表中的披露,掌握投资项目对企业财务的影响。投资是指企业为了通过分配来增加财富,或为了谋求更多利益将资产让渡给其他单位所获得的另一项资产。投资主要包括两个方面:第一,将企业的部分资产转让给其他单位使用,通过其他单位使用投资者投入的资产创造效益后进行分配;第二,将企业的现金投资于一定的金融资产,通过金融资产的买卖使得资本增值。
In recent years, some listed companies seem to have become accustomed to using the long-term investment in asset transactions to obtain high investment returns. Some of the unstable investment returns that are actually performance mines may be able to support the temporary prosperity of the company but obscure the problems of the company’s operation and governance structure and thus prevent the company from achieving a sharp decline in performance as a result of sharp drop in investment income risks of. Therefore, bank creditors should be aware that if the investment income in the financial statements does not have a true background, the net profit in the income statement can not explain any problems. Therefore, in this issue, we will combine the disclosure of investment projects in the accounting statements to understand the impact of investment projects on the corporate finance. Investment refers to another asset acquired by an enterprise in order to increase its wealth through distribution or to transfer assets to other entities for additional benefits. The investment mainly consists of two aspects: first, part of the assets of the enterprise are transferred to other units for use, and the other units use the assets invested by the investors to create profits and distribute them; second, the enterprise’s cash is invested in certain financial assets, Capital gains and losses through the trading of financial assets.