浅谈长期股权投资的变化

On the changes of long-term equity investment

长期股权投资是企业对外投资的重要内容。文中分析了国有控股股份制企业长期股权投资存在的问题及原因,简述了长期股权投资的一些变化和企业正确核算长期股权投资的重要性。正确核算长期股权投资,可真实反映企业经营成果,防范投资风险,提高监管水平。

Long term equity investment is an important part of external investment of an enterprise. The paper analyses the problems and their reasons in long-term equity investment by the enterprises that the state has the controlling stake, and the changes in long-term equity investment as well as the importance for an enterprise to correctly calculate the long-term equity investment. Correct calculation of long-term equity investment may really show the running effects of an enterprise, prevent from investment risks, and improve monitoring and management levels. ）