财政部颁布的《企业会计准则—投资》（以下简称投资准则）与实施的《企业会计准则》和行业会计制度中有关规定相比，在投资业务的确认、计量、披露等方面均有较大变化。本文试对其特点分析如下：一、体现了稳健原则的要求在投资准则中较为充分地体现了稳健原则的要求，表现在 The “Accounting Standards for Business Enterprises - Investment” (hereinafter referred to as the “Investment Standards”) promulgated by the Ministry of Finance has a greater impact on the confirmation, measurement and disclosure of investment business as compared with the relevant provisions in the “Accounting Standards for Business Enterprises” and the industrial accounting system Variety. This paper tries to analyze its characteristics as follows: First, the principle of prudence reflects the principle of investment in the more fully reflect the principle of prudence, manifested in