自我国企业实行公司化改造以来,公司出于种种战略性考虑,对外投资活动越来越多,并出现了公司间相互持股或投资情况。现实经济生活中,相互持股作为公司间一种合法经济关系,将随着公司对资本运营的重视得到进一步发展。由于我国现行会计准则(制度)并未规定相互持股公司确认投资损益的具体方法,我国公司法与证券法对相互持股也未作任何的规定,使得我国上市公司在编制 Since the implementation of our country's corporatization of enterprises, the company out of various strategic considerations, more and more foreign investment activities, and there have been inter-company mutual ownership or investment. In real economic life, mutual ownership as a legitimate economic relationship among companies will be further developed as the company attaches importance to capital operation. As China's current accounting standards (system) does not require the mutual holding company to confirm the specific method of investment gains and losses, our company law and securities law mutual ownership nor any rules, making our country's listed companies in the preparation