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企业财务资产管理是企业经营发展的必经之路,而长期投资性资产则占据着企业整体资产的重要地位,同时也是企业财务管理以及会计核算之中的一项极其关键的部分。新出台的准则文件明确规定了有关于股权投资的资产管理内容:投资企业对子公司长期股权投资的资产管理需要严格遵守成本核算方法,而且在编制合并财务报表的时候必须要依据我国权益法中的具体要求进行适当的调整。
Enterprise financial asset management is the only way for the development of enterprise management, while long-term investment assets occupy an important position of the overall assets of the enterprise, but also an important part of enterprise financial management and accounting. The newly promulgated guidelines document clearly stipulates the contents of asset management for equity investment: the asset management of long-term equity investment in subsidiaries by investment enterprises needs to strictly abide by the cost accounting method, and in the preparation of consolidated financial statements, it must be based on China’s equity method The specific requirements of the appropriate adjustments.