相关研究数据表明,企业的长期股权投资增减资会在投资企业对被投资企业的控制程度发生改变,并对企业后续会计报表造成一定的影响。本文阐述了长期股权投资增减资的准则和相关原则,针对企业长期股权投资增减资的类型进行分析,提出了相关企业长期股权投资增减资后合并会计报表的列报的方法,以供参考。 Relevant research data show that the long-term equity investment in the enterprise increases or decreases the degree of control over the invested enterprise in the invested enterprise and changes the subsequent accounting statements of the enterprise. This article elaborates the criteria and principles for the increase and decrease of the long-term equity investment, analyzes the types of the long-term equity investment and increases the number of the long-term equity investment, and proposes the method of increasing or reducing the presentation of the consolidated financial statements after the long- reference.