论长期股权投资权益法之缺陷

根据《企业会计准则第2号—长期股权投资》及其解释,对于权益性投资,企业仍然首先需要区分对被投资单位是否具有控制、共同控制或重大影响。投资企业能够对被投资单位实施控制的长期股权投资,采用成本法核算。对被投资单位具有共同控制或重大影响的长期股权投资,则应当采用权益法核算。因此,文章通过阐述成本法与权益法的适用范围、理论依据及其优点,进而提出长期股权投资的权益法在新准则中的变化,分析了我国对长期股权投资达到控制程度的会计处理方法改为成本法的深层次原因,指出了权益法有鲜为人知的缺陷,最后对长期股权投资成本法与权益法的会计处理问题进行了总结。

Defect of Equity Method in Long Term Equity Investment

According to CAS NO.2-Long term equity investment and its interpretations,businesses must first distinguish whether they have control,common control or significant influence over the investee.If the investor can exert significant influence over the investee,they should employ the cost method to account for the Long Term Stock Equity Investment.While for the common control,significant influence condition,they should use equity method.This article embarks this problem from a paper published on Shanghai securities newspaper.In the article,the author discusses the scope,theory,strengthness over both cost method and equity method.Moreover,it is emphasized that the new changes about the equity method in CAS No.2.The author pinpoints the weakness of equity method and the reason that it was changed from equity method to cost method for the accounting for long term stock investment which used to employ equity method in China.In the last part of this article,the author summarizes all the problems mentioned in the article.