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当前我国实行的《事业单位会计标准》中规定,事业单位在核算对外投资期间,需要加设“短期投资”和“长期投资”科目。由本质来看,对外投资的数额能够体现出事业单位的真实价值,通过核算形成各类投资,并回收资金。在《事业单位会计标准》中还提出,对外投资需要遵照历史成本的计价方法,然而历史成本的组成根据投资的类别相应变化。本文简要论述了对外投资的定义及类别,并以具体案例论述投资核算的方法,目的在于进一步提高投资核算的水平,促进事业单位更好发展。
At present, China’s “Accounting Standards for Institutions” stipulates that institutions need to set up “short-term investment” and “long-term investment” subjects in the calculation of foreign investment. In essence, the amount of foreign investment can reflect the real value of public institutions, through the formation of various types of investment accounting and recovery of funds. In PSB, it is also suggested that external investment needs to be based on historical cost valuation, but the composition of historical cost varies according to the type of investment. This article briefly discusses the definition and category of foreign investment, and discusses investment accounting methods with specific cases. The purpose is to further improve the level of investment accounting and promote the better development of public institutions.