长期股权投资成本法会计处理的沿革及机理透析.doc

摘要:近年来，随着我国经济的高速发展以及金融市场和资本市场进一步的完善，投资活动已经逐渐成为最为常见的一项经济活动。在投资活动中，长期股权投资的会计处理是其中比较复杂和难以理解的一部分，成本法作为长期股权投资核算法的一种，因其自身会计处理比较简单以及与法律上规定的企业法人的概念相符合等优点，在投资企业中运用广泛，其影响自然也不可忽视。随着我国会计准则对成本法的不断的修改，如何应对这些改变，做好企业的会计处理工作尤为重要。

　　　本文以我国企业会计准则中对长期股权投资规定的沿革为理论基础，从成本法的适用范围和投资收益确认这两个方面总结了成本法近二十年来的主要变化，探析成本法会计处理的原理，并以泰星减速机股份有限公司为研究对象，用实例来分析成本法的变革对该企业会计处理的影响。发现现行成本法仍存在不足之处：不能反应长期股权投资的实际价值、整体工作量大。然后提出了相应的改进方法：沿用《会计准则第2号——长期股权投资》对成本法的规定，并增设“长期股权投资——累积冲减初始投资成本”来简化核算程序减少工作量，以求能使长期股权投资成本法变得更加完善。

关键词 长期股权投资；成本法；会计处理；改进方法

Abstract:With the rapid development of economy and the continuous development of the financial and capital markets in our country, investment activity have bee one of the most common economic activities in recent years. The accounting treatment of the long-term equity investment is a complicated part in investment activities and it’s hard to understand. As one of the long-term equity investment accounting methods, the cost method is widely used in the investment enterprises because its accounting treatment process is simple and the concept of enterprise legal person is conformed to the law. Of course, its influence cannot be ignored. With the constant change of cost method in accounting standards, it’s important to deal with the changes and improve enterprise accounting work.

　　　Based on the evolution of long-term equity in accounting standards of China, this paper summarizes the main changes in scope of application and conformation of investment income on the cost method of long-term equity and tries to figure out the principle of cost method. Taixing Reducer Limited Liability Company is taken as the research object to show the influence of evolution. In the end, two disadvantages in current cost method are found out: Firstly, the real value of long-term equity investment can’t be reflected. Secondly, there is too much work to be done. To solve the problems, this paper suggests the improvement methods: still using the provision in the previous accounting standard and adding a new accounting subject: Long-term equity investment --accumulated offset of the initial investment cost to simply accounting procedures. Then a more perfect cost method of long-term equity investment will be studied out.

Keywords  Long-term equity investment  Cost method  Accounting treatment  Improvement method