在上市公司基本面每况愈下的情况下,控股式减持不利于资本市场的健康发展。从理论和实务层面而言,母公司在个别报表中对其减持行为的会计处理均是一个传统且无争议的话题。然而,在合并财务报表层面究竟该如何处理不丧失控制权情况下的股权处置行为(为节省篇幅,本文将母公司不丧失控制权情况下处置对子公司的长期股权投资,简称为“控股式减持”),却成为了2009年以来我国 In the case of deteriorating fundamentals of listed companies, the controlling shareholding reduction is not conducive to the healthy development of capital markets. At both the theoretical and the pragmatic levels, the parent company’s accounting of its holdings in individual statements is a traditional and uncontested topic. However, at the level of the consolidated financial statements, what should we do about the disposal of the equity without losing the right to control? (In order to save space, this paper refers to the long-term equity investment that the parent company disposes of the subsidiary without losing control, Reduction "), has become China since 2009