中美长期股权投资核算方法的比较上海财经大学周成江新会计制度允许企业在拥有受资企业２５％以上股权时，采用权益法核算长期股权投资，这与过去只允许采用成本法相比，的确是个很大的进步。本文拟对中美长期股权投资的核算方法作一比较，表明我国的长期股权投资的核算尚... Sino-US comparison of long-term equity investment accounting Shanghai University of Finance and Economics Zhou Chengjiang new accounting system allows enterprises to have more than 25% equity-funded enterprises, the use of equity method of long-term equity investment accounting, which in the past only allows the use of cost method is indeed a very Great progress. This article intends to make a comparison of the accounting methods of long-term equity investment in China and the United States, indicating that our country’s long-term equity investment accounting is still ...