长期股权投资与企业合并的会计核算探讨

Investigation on accounting of long-term equity investment and enterprise mergence

在金融危机下,原料价格上涨、人民币升值、股市动荡、房价疯涨等问题正在考验中国经济的持续健康发展。长期股权投资与企业合并在金融创新和产业创新的支持下,成为吸引我国资本金融发展的方向。比如有资料显示,据权威机构统计,2009年共有80支投资于中国大陆地区的私募股权投资成功募集资金355.25亿美元,较2008年的300亿美元增长许多。本文为此具体探讨了长期股权投资与企业合并的相关会计核算方法与内容。

With the financial crisis, the problems of increase of cost of materials, appreciation of Renminbi, turbulence of stock market and crazy rise of housing price are challenging the sustainable and healthy development of Chinese economy.The long-term equity investment and enterprise mergence are attracting capitals and banking with the innovation of banking and industries.According to the statistics from authorities, 80 private equity investments collected USD 35525 million in the mainland of China in 2009 ,with a rapid increase against USD 30 billion in 2008.This article discusses the methods and contents for accounting of long-term equity investment and enterprise mergence.