目前作为市场经济主体的企业进行各种各样长期股权投资的行为越来越多,在企业的资产负债表中,长期投资项目净额占总资产的比重逐年提高。会计上将企业长期投资分为两类:长期债券投资和长期股权投资。目前各企业资产财务报表中长期投资资产下占最大比重的是长期股权投资。所谓的长期股权投资就是企业以自己所拥有的各种资产投入其他企业,从而成为被投资公司 At present, enterprises that are the main body of market economy conduct more and more kinds of long-term equity investments. In the balance sheets of enterprises, the proportion of net long-term investment items to total assets increases year by year. Accounting long-term corporate investment will be divided into two categories: long-term bond investments and long-term equity investments. At present, the long-term equity investment accounted for the largest share of long-term investment assets in the financial statements of each enterprise asset. The so-called long-term equity investment is the enterprise to own all kinds of assets into other companies, which became the investment company