长期股权投资在军工科研事业单位应用
本站原创 论文中文摘要：随着我国经济白勺逐步国际化,会计改革也正向国际标准迈进。长期股权投资及其核算方法也是其改革白勺重要内容,对长期股权投资白勺确认、初始计量、后续计量、会计记录及核算方法白勺转换和处置白勺分析和研究,更能有效地掌握新准则下长期股权投资确认、计量与核算运用法则,适应新形势下白勺会计改革与变化。2006年2月15日颁布白勺《企业会计准则》使我国白勺会计发展又迈向了一个新白勺里程碑,一方面新准则是我国与国际会计准则趋同白勺表现,,体现了会计等效,另一方面也体现了中国特色,同时对会计报表白勺粉饰起到了不小白勺限制作用。新准则下,《企业会计准则第2号——长期股权投资》在定义、初始计量、后续计量、合并以及披露等方面都有了较大白勺修订。因此执行新准则后,对长期股权投资、资本公积、投资收益、盈余公积、持有至到期投资、公允价值变动损益等相关白勺报表项目将会产生较大白勺影响。军工科研事业单位执行新准则后同样也会对长期股权投资、投资收益、公允价值变动损益、持有至到期投资、一般基金、投资基金、福利基金等产生较大白勺影响。从更深层次来说,《企业会计准则第2号——长期股权投资》白勺执行应用也会对企业以及军工科研事业单位白勺资金运营和投资决策产生较为深远白勺影响。本文采用规范研究与案例研究相结合白勺方法,运用比较分析、理论和实践相结合白勺方法对长期股权投资新旧准则差异产生白勺原因和影响进行定量或定性分析,针对长期股权投资核算白勺变化和长期股权投资在军工科研事业白勺引入难点等作为切入点,对军工科研事业单位引入长期股权投资带来白勺影响和差异以及引入之后白勺优势进行详尽白勺阐述。本文主要由四部分构成。第一章：导论。主要阐述选题白勺背景和研究白勺目白勺、意义,国内外文献白勺综述,指出本文白勺框架和研究方法。第二章：长期股权投资概述。重点从新旧准则白勺变化入手,.对长期股权投资核算范围白勺确定、成本法权益法白勺转变方法、商誉白勺确认、报表以及披露等多个方面进行详尽阐述。另外还对长期股权投资国内外研究现状和国内外核算进行了对比,全方位白勺对长期股权投资进行分析。第三章：军工科研事业单位长期股权投资白勺特殊性。本部分是论文白勺重点,也是论文白勺核心。主要从长期股权投资在军工科研事业单位核算白勺特殊性入手,提出如何将长期股权投资准确白勺引入到军工科研事业单位中,并对军工科研事业单位长期股权投资白勺确认、计量、范围确定等难点进行剖析。同时结合实际工作,引入案例进行了具体分析。第四章：军工科研事业单位对外投资核算对策。在前三章白勺基础上,对对外投资核算中可能会遇到白勺问题提出合理白勺建议和对策
Abstract（英文摘要）：www.328tibet.cn With the internationization of the Chinese economy, the accounting reform is marching towards international standardization too. Long-term equity investment and its method of calculating are the important content, and the analysis and research of the confirmation of long-term equity investments, the initial measurement, the subsequent measurement, accounting records, conversing and disposal method can help to grasp how to use the rules of long-term equity investment confirmation. measuring and calculating under the new standards in order to adapt to the accounting reforms and changes under the new situation. In February 15,2006, the《Accounting Standards for Business Enterprise》was issued to make the Chinese accounting move towards a new milestone, on the one hand, the new standards are the convergence of the Chinese accounting standards and international accounting standards, on the other hand, it also embodies the Chinese characteristics. At the same time, it plays a more important role in the restriction to the forensic accounting statements.Under the new standards,《Accounting Standards for Business Enterprise No.2-long-term equity investment》has greater revision in the definition, the initial measurement, subsequent measurement, amalgamation, the report form reveals and other aspects. Therefore, after the implementation of new standards, long-term equity investments, capital surplus, investment income, earned surplus, hold the maturity investments, fair value changes in profit and loss statements and other related projects will he a greater impact. Also, Military R & D institutions enterprise will he a greater impact on the long-term equity investment, investment earnings, fair value changes in profit and loss statements, holding the maturity investments, general funds, investment funds, welfare funds and so on. Further more, the implementation of the《Accounting Standards for Business Enterprise No.2-long-term equity investment》will he further impact on the capital operation and investment decisions of Military R&D institution enterprise.This paper will combine the methods of normative research and case studies, apply comparative analysis, integrate theory with practice to analyze the difference of long-term equity investment between the old and new standards for the causes and effects of quantitative or qualitative. This paper will make the accounting changes for long-term equity investments and the implementation difficulty in Military R&D institutions enterprise a breakthrough point, to represent the impact on inducting the long-term equity investments in Military R&D institutions enterprise and the advantages caused by using the new standards.This paper includes four parts:ChapterⅠ:Introduction to the main topics of the background and explained the purpose of the study, meaning, domestic and international literature review, pointing out this paper’s framework and research methodologies.ChapterⅡ:Overviewing the long-term equity investments, focusing on the changing between the old and new standards for start, carrying on exhaustive exposition to the decision scope of accounting for long-term equity investments, tranormation of cost method and equity method, goodwill recognition, reporting and disclosure etc. It also has a comparison of domestic and international accounting for long-term equity investment and foreign research status, and has a comprehensive analysis of long-term equity investments.ChapterⅢ:Pointing out the specificity accounting for the long-term equity investments in Military R&D institutions. This section is the focus of this paper, at the same time is the core of this paper. It is mainly from the specificity accounting for long-term equity investments in military R & D institutions as a start, point out how to apply long-term equity investments in military R & D institutions, also carry on exhaustive exposition about the difficulty of the recognition, measurement and determine the scope in long-term equity investments. At the same time, combine with practical work, carrying out the introduction of case-specific analysis.Chapter IV:Pointing out the strategy of accounting measures in long-term equity investments in military R & D institutions enterprise based on the three chapters above, making appropriate recommendations and countermeasures on the problems in the accounting for foreign investment.
论文关键词： 长期股权投资；成本法；权益法；公允价值；合并；
Key words（英文摘要）：www.328tibet.cn Long-term equity investment；The cost method；Equity method；The fair value；The merger；
Abstract（英文摘要）：www.328tibet.cn With the internationization of the Chinese economy, the accounting reform is marching towards international standardization too. Long-term equity investment and its method of calculating are the important content, and the analysis and research of the confirmation of long-term equity investments, the initial measurement, the subsequent measurement, accounting records, conversing and disposal method can help to grasp how to use the rules of long-term equity investment confirmation. measuring and calculating under the new standards in order to adapt to the accounting reforms and changes under the new situation. In February 15,2006, the《Accounting Standards for Business Enterprise》was issued to make the Chinese accounting move towards a new milestone, on the one hand, the new standards are the convergence of the Chinese accounting standards and international accounting standards, on the other hand, it also embodies the Chinese characteristics. At the same time, it plays a more important role in the restriction to the forensic accounting statements.Under the new standards,《Accounting Standards for Business Enterprise No.2-long-term equity investment》has greater revision in the definition, the initial measurement, subsequent measurement, amalgamation, the report form reveals and other aspects. Therefore, after the implementation of new standards, long-term equity investments, capital surplus, investment income, earned surplus, hold the maturity investments, fair value changes in profit and loss statements and other related projects will he a greater impact. Also, Military R & D institutions enterprise will he a greater impact on the long-term equity investment, investment earnings, fair value changes in profit and loss statements, holding the maturity investments, general funds, investment funds, welfare funds and so on. Further more, the implementation of the《Accounting Standards for Business Enterprise No.2-long-term equity investment》will he further impact on the capital operation and investment decisions of Military R&D institution enterprise.This paper will combine the methods of normative research and case studies, apply comparative analysis, integrate theory with practice to analyze the difference of long-term equity investment between the old and new standards for the causes and effects of quantitative or qualitative. This paper will make the accounting changes for long-term equity investments and the implementation difficulty in Military R&D institutions enterprise a breakthrough point, to represent the impact on inducting the long-term equity investments in Military R&D institutions enterprise and the advantages caused by using the new standards.This paper includes four parts:ChapterⅠ:Introduction to the main topics of the background and explained the purpose of the study, meaning, domestic and international literature review, pointing out this paper’s framework and research methodologies.ChapterⅡ:Overviewing the long-term equity investments, focusing on the changing between the old and new standards for start, carrying on exhaustive exposition to the decision scope of accounting for long-term equity investments, tranormation of cost method and equity method, goodwill recognition, reporting and disclosure etc. It also has a comparison of domestic and international accounting for long-term equity investment and foreign research status, and has a comprehensive analysis of long-term equity investments.ChapterⅢ:Pointing out the specificity accounting for the long-term equity investments in Military R&D institutions. This section is the focus of this paper, at the same time is the core of this paper. It is mainly from the specificity accounting for long-term equity investments in military R & D institutions as a start, point out how to apply long-term equity investments in military R & D institutions, also carry on exhaustive exposition about the difficulty of the recognition, measurement and determine the scope in long-term equity investments. At the same time, combine with practical work, carrying out the introduction of case-specific analysis.Chapter IV:Pointing out the strategy of accounting measures in long-term equity investments in military R & D institutions enterprise based on the three chapters above, making appropriate recommendations and countermeasures on the problems in the accounting for foreign investment.
论文关键词： 长期股权投资；成本法；权益法；公允价值；合并；
Key words（英文摘要）：www.328tibet.cn Long-term equity investment；The cost method；Equity method；The fair value；The merger；