2006年财政部发布的新企业会计准则及应用指南,是继1998年发布的《企业会计准则——投资》和2001年实施的《企业会计制度》中对投资事项规范后的一次重大调整,其中对企业长期股权投资的核算问题做出了较大的变动。这种变动不仅体现在对企业投资项目的核算规范体系上,而且在内容上也做出了很大的调整,有些变动甚至是观念上的根本改变。本文仅就长期股权投资初始成本的会计处理及对税法的影响,做一简要探析。 The 2006 new accounting standard for business enterprises and its application guide issued by the Ministry of Finance in 2006 is a major adjustment after the regulation of investment matters in the “Accounting Standards for Business Enterprises - Investment” issued in 1998 and the “Accounting System for Business Enterprises” implemented in 2001 The enterprise long-term equity investment accounting issues made a big change. This change is not only reflected in the accounting norms of investment projects in business systems, but also in the content has also made a lot of adjustments, some changes or even a fundamental change in the concept. This article only makes a brief analysis on the accounting treatment of the initial cost of long-term equity investment and its impact on tax law.