我国长期股权投资成本法发展趋势探析

Analyze the Development Trend of Long-term Stock RightInvestment Cost Method for China

目前我国长期股权投资成本法的会计处理很大程度上仍受制于手工会计处理和传统的股利分配条件,其会计信息质量特征因此而受到影响;另一方面,随着会计电算化、信息化理论上的日臻成熟和实践上的广泛应用,使得长期股权投资成本法会计处理有了改善的基础,因此对该方法进行改进必要而且可能。本文从我国目前的长期股权投资成本法会计处理入手,分析其存在的原因和对会计信息质量造成的影响,进而阐述会计电算化、信息化条件下,长期股权投资成本法新的处理方法。

Currently,accounting processing of long-term stock right investment cost method in China, to great extent,is inclined to hand accounting processing and traditional dividend allocation conditions,which has greatly been influenced on the quality character of the accounting information.Therefore,it is necessary and likely to improve the investment cost method of long-term stock right,which is becoming better and approaching perfection on the basis of accounting processing through gradual ripe in theory and extensive apply in practice of accounting by EDP and modernizing date processing.Proceed from the accounting processing of the current long-term stock investment cost method,the paper analyzes its existence of cause and its effect of the quality of accounting information and interprets the new processing method of long-term stock investment cost under the condition of accounting by EDP and modernizing date processing.