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随着我国经济转型的平稳进行以及市场经济体制的建立和逐步完善,我国企业的经营方式开始向多元化发展,证券市场的成熟,长期股权投资便是在这样的背景下产生的。企业持有长期股权投资的最终目的是获取经济利益,同时也可以达成分散经营风险、形成核心竞争优势或是为了达成企业特定的目的。2014年7月我国的新《企业会计准则第2号—长期股权投资》被正式实施。本文分为四个部分:分析长期股权投资准则修订的意义;然后从反面分析它的局限性,主要讨论权益法使用的局限性,再讨论其他方面的局限性;最后根据意义和局限性提出相应的建议,从微观和宏观两个角度提出建议。本文系运用文献研究法的方法,对有关问题进行了研究。本文的研究步骤分为两大部分:首先通过查阅大量的资料,了解长期股权投资和其准则的修订。本文主要创新体现在:新《企业会计准则第2号-长期股权投资》准则实施的时间较短,对其的相关研究还比较欠缺,本文对新企业会计准则的意义和局限性做了介绍,研究了会计准则修订的锦上添花之处和需要改变的地方,并提出了相应的建议。
With the steady progress of China’s economic restructuring and the establishment and gradual improvement of the market economy system, the operation mode of our country’s enterprises has started to diversify and the securities market has matured. Long-term equity investments have come into being under this background. Long-term equity investments held by enterprises with the ultimate goal of obtaining economic benefits, but also can achieve decentralized management risks, the formation of core competitive advantage or in order to achieve business-specific objectives. In July 2014, China’s new Accounting Standard for Business Enterprises No. 2 - Long-term Equity Investments was officially implemented. This article is divided into four parts: Analysis of long-term equity investment guidelines revised meaning; then from the reverse analysis of its limitations, the main discussion of the limitations of the use of equity method, and then discuss other aspects of the limitations; Finally, according to the significance and limitations of the corresponding Recommendations, from the micro and macro perspectives to make recommendations. In this paper, the use of literature research method, the relevant issues were studied. The research steps of this article are divided into two parts: First, through the access to a large amount of information, understand the long-term equity investment and its revision. The main innovations in this paper are as follows: The new Accounting Standard for Business Enterprises No. 2 - Long-term Equity Investment has a relatively short implementation time and relatively few studies on it. This article introduces the significance and limitations of the new Accounting Standard for Business Enterprises, Studied the accounting standards revision of the icing on the cake and where changes need to be made, and put forward the corresponding recommendations.