企业通过增加财富,或谋求其他利益,将资产让渡给其他单位而过的另一项资产称为投资。在《企业会计准则》不断更新变化下,企业投资日益多元化,会计处理更为全面。本文就企业长期股权投资的取得在新会计制度下账务处理与旧制度下的账务处理进行比较分析。 Another asset that an enterprise transfers by passing on its assets to other units by increasing its wealth, or seeking other benefits, is called investment. Under the constant updating and changing of the “Accounting Standards for Business Enterprises”, the business investment is increasingly diversified and the accounting treatment is more comprehensive. In this paper, the long-term equity investment made in the new accounting system under the accounting system and the old system of accounting treatment were compared.