现行的《企业会计准则———投资》（以下简称“投资准则”）对于规范会计信息披露，推动证券市场的发展具有重要意义。但是，笔者认为投资准则中，还存在一些欠缺以及不合理之处，主要表现在以下关于成本法与权益法相互转换的处理方面。一、长期股权投资由成本法改为权益法核? The current “Accounting Standards for Business Enterprises --- Investment” (hereinafter referred to as the “Investment Standards”) is of great significance for regulating the disclosure of accounting information and promoting the development of the securities market. However, in my opinion, there are still some shortcomings and irrationalities in the investment guideline, which are mainly reflected in the following aspects concerning the conversion between the cost method and the equity method. First, long-term equity investment from cost method to equity method nuclear?