长期股权投资权益法的相关问题探讨

Discussion on the Related Problems of the Equity Method of Long- term Equity Investment

长期股权投资的核算存在两种完全不同的方法。本文从长期股权投资权益法入手,分析了权益法核算中存在的若干问题,积极探索适合完善权益法核算的有效途径。

There are two different ways to calculate the long- term equity investment. This paper analyzes some problems existing in the equity method,and explores the effective way to improve the equity method.