股权投资会计规范初探

随着我国企业投资活动的增多和投资形式的多样化,股权投资必将进一步发展,但有关股权投资的会计处理和揭示的规范严重滞后.规范股权投资的处理和揭示,有助于维护资本市场的公平与效率,保护国有资产的安全和完整,优化公司治理结构,促进社会资源的优化配置.我国现行会计制度中,有关股权投资会计处理和揭示的一些术语和条款与国际惯例不符,应做必要的修订.

Standardization of Accounting Regulations for Equity Investment

As investment activities increase and investment types diversify in China, equity investment is expected to undergo a greater development. However, there is a serious inadequacy in terms of standardization of accounting treatment and disclosure for equity investment, which, this paper argues, is contributive to maintaining a fair and efficient capital market, safeguarding state-owned assets, optimizing business administration structure, and facilitating optimal allocations of social resources. Therefore, it is necessary to revise some of the terminology and regulations currently used in China's accounting systems concerning equity investment accounting treatment and disclosure so as to make them consistent with international conventions.