| 相互持股问题研究 |
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| 引用本文： | 王瑞华.相互持股问题研究[J].中央财政金融学院学报,2003(2):36-37,69. |
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| 作者姓名： | 王瑞华 |
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| 作者单位： | 中央财经大学，北京100081 |
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| 摘 要： | 近年我国出现了公司间相互持股现象，对此，理论界展开了讨论。有的论者表示赞成乃至积极提倡，而有的论者则极力反对，分歧较大。本文在分析相互持股的类型、利弊的基础上，从会计层面对相互持股所引发的投资收益确定问题加以探讨，以期有所贡献。
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| 关 键 词： | 相互持股 权益法 投资收益 公司 |
| 文章编号： | 1000-1549(2003)02-0036-02 |
Research on Issue of Cross-ownership |
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| WANG Rui-hua.Research on Issue of Cross-ownership[J].Journal of Central University of Finance & Economics,2003(2):36-37,69. |
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| Authors: | WANG Rui-hua |
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| Institution: | WANG Rui-hua |
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| Abstract: | The recent years our country appeared the phenomenon of company's cross-ownership, the theories field launched the discussion. Some arguers approve it, but some others make every effort to against. This article is on the foundation for analyzes type, advantages and disadvantages of company's cross-ownership,to explores the problem of investment income determination from the accountancy view. |
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| Keywords: | Cross-ownership Equity method Investment income |
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