控股投资──一种值得注意的外商投资形式宋虹，孙小波按照《国际会计准则》，所谓控股，是指直接拥有或通过子公司间接拥有另一家企业５０％以上的表决权。为达到控制股权的目的而进行的投资，即为控股投资。显然，根据定义，控股投资有三种形式，（１）直接拥有５０％以... Investment in Holdings─A noteworthy form of foreign investment Song Hong and Sun Xiaobo According to the International Accounting Standards, the so-called “holding” refers to the direct or owning over 50% of the voting rights of another company indirectly through a subsidiary. The investment for the purpose of controlling the equity is the holding investment. Obviously, by definition, there are three forms of holding investment, (1) directly owns 50% ...