政府会计制度下高校长期股权投资核算难点分析

Analysis of Difficulties in Accounting for Long-term Equity Investment in Colleges and Universities under the Government Accounting System

2019年1月1日《政府会计制度》开始实施,高校对长期股权投资持有期间需要区分成本法和权益法的核算,颠覆了高校会计制度下的账务处理模式。如何进行新旧制度衔接,衔接时成本法和权益法如何区分及账务处理,既需要遵循《政府会计准则2号—投资》的规定,又必须与企业会计进行辨析。高校在持有和处置长期股权投资时,应结合其经济实质,并按照《政府会计制度》的规定进行账务处理,既要在财务会计中处理正确,也要关注预算会计核算。

After the"Government Accounting System"implemented on January 1,2019,colleges and universities need to distinguish between the cost method and the equity method of accounting during the holding period of long-term equity investments,which subverts the accounting processing mode under the college accounting system.How to connect the old and new systems,how to distinguish between the cost method and the equity method,and how to deal with the accounts during the connection needs to follow the provisions of the"Government Accounting Standards No.2-Investment",and must be differentiated from corporate accounting.When holding and disposing long-term equity investment,colleges and universities should combine its economic essence and conduct accounting treatment in accordance with the provisions of"Government Accounting System",which should be handled correctly in financial accounting and also pay attention to budget accounting.