2006年2月15日,我国财政部公布了修订后的新企业会计准则,其中关于长期股权投资的部分有很大的变动,本文将新企业会计投资准则与旧投资准则以及国际会计投资准则,美国投资准则中相应的部分进行比较,分析以上四者的差异,剖析差异存在的原因,进一步阐述投资准则的变更对企业的影响。 February 15, 2006, China’s Ministry of Finance announced the revised new accounting standards for business enterprises, including long-term equity investment in the part of a great change, this article will be the new corporate accounting investment criteria and old investment guidelines and international accounting investment guidelines, The corresponding parts of the American Investment Standards are compared to analyze the differences between the above four, analyzing the reasons for the differences, and further elaborating the impact of changes in investment standards on the enterprises.