《企业会计准则──投资》由财政部于1998年6月24日公布，于1999年1月1日起暂先在上市公司范围内施行。投资准则的制定和颁布，为规范企业投资的会计核算和相关信息的披露，保障证券市场和资本市场的健康发展具有重要的作用。投资准则的制定背景随着我国社会主义市场经济的发展 “Accounting Standards for Business Enterprises - Investment” was promulgated by the Ministry of Finance on June 24, 1998 and will be implemented within the scope of a listed company on January 1, 1999. The formulation and promulgation of investment guidelines play an important role in regulating the accounting of enterprise investment and the disclosure of relevant information and in ensuring the sound development of the securities market and capital market. Background of the formulation of investment guidelines With the development of China’s socialist market economy