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随着经济的发展,2006年修订、实行的长期股权投资准则开始在很多方面暴露出不足,为此,2014年财政部便对长期股权投资准则进行了修订,并规定2014年7月开始实行,与旧准则相比,新准则在诸多方面都发生了变化,对企业的会计核算、经营管理等各个层面都产生了影响。文章从新旧准则的差异出发,就实施新准则对企业集团产生的影响进行探讨,以期为集团企业更好、更快地运用新准则提供参考。
With economic development, the long-term equity investment guidelines revised and implemented in 2006 started to show deficiencies in many aspects. For this reason, the Ministry of Finance revised the long-term equity investment guidelines in 2014 and stipulated that it should be implemented in July 2014, Compared with the old standard, the new standard has changed in many aspects and has an impact on the enterprise’s accounting, management and other aspects. Based on the differences between the old and new standards, the article discusses the impact of implementing the new guidelines on the enterprise groups in order to provide reference for the group companies to better and faster apply the new guidelines.