毕业论文(投资类).doc

东北财经毕业论文东北财经大学商学院本科毕业论文东北财经大学商学院本科毕业论文新准则下长期股权投资相关问题探讨新准则下长期股权投资相关问题探讨作 者 系 别 专 业 年 级 学 号 东北财经毕业论文内 容 摘 要2006 年 2 月 15 日财政部发布了包括 1 项基本准则和 38 项具体准则及应用指南在内的企业新会计准则体系（以下简称“新会计准则” ） ，并于 2007 年 1 月 1日率先在上市公司施行至此，我国会计准则得到进一步完善，标志着我国会计准则框架体系的基本建立新准则中的第二号《企业会计准则——长期股权投资》与原准则规范的内容存在较大差异这些差异主要体现在对投资的适用范围作了重新界定，在长期股权投资的初始计量、核算方法、减值、披露等方面作了较大修订从这些变化中也体现出了新准则的优势地位｡本文分为六大部分对长期股权投资进行阐述：第一部分，从概念、产生、分类方面对其作了简要概述；第二部分，从内容、初始投资成本确定、核算方法等三方面对长期股权投资新旧准则进行了比较，并提到新准则的改进之处；第三部分，提出在新准则下和可供出售金融资产的区别与比较；第四部分，举例说明了成本法与权益法之间的转换；第五部分，从五个方面进行了所得税相关问题的探讨；第六部分，为本文结论部分。

其中，三四五部分为新准则下长期股权投资的相关探讨部分关键词：长期股权投资，比较，转换，差异东北财经毕业论文AbstractFebruary 15, 2006, the Ministry of Finance issued the new system of corporate accounting standards (hereinafter referred to as “the new accounting standards“) including the basic criteria and 38 specific criteria and application guidelines. And January 1, 2007 the first in the implementation of listed companies. So far, China's accounting standards have been further improved. It signifies that China's accounting standards establish the basic framework of system. There’re great differences between new guidelines in the No. 2, “Accounting Standards - long-term equity investment“, and the original criteria for regulating the content. These differences are mainly embodied in the investment scope of application of a re-defined, long-term equity investment in the initial measurement and accounting methods, and impairment, greater disclosure and other aspects of amendments to span. These changes also reflect the norms of the dominant position in the new span. This paper is divided into six of the most elaborate long-term equity investments: The first part, gave a brief overview from the concept, produced and classification; The second part, the old and new criteria for long-term equity investments were compared from the content, the initial investment cost, and accounting method, and that new guidelines for improvement; Part III, made it under the new guidelines and financial assets to be sold, compared with the difference; Part IV, examples of the conversion between Cost and The equity method; Part V, discussed the income tax-related issues from five aspects; Part VI, for the conclusions of this 4paper. Among them, three, four, five parts under the new guidelines for long-term equity investments of the relevant part.Key words: Long-term equity investment，Comparison，conversion，difference东北财经毕业论文目 录一、长期股权投资的概述 ..................................................................................................1（一）含义.....................................................................................................................1（二）产生.....................................................................................................................1（三）分类.....................................................................................................................1二、新旧长期股权投资准则的比较..................................................................................1（一）新旧准则的内容比较........................................................................................1（二）初始投资成本确定的比较................................................................................2（三）核算方法的变化 ................................................................................................2（四）新准则的改进 ....................................................................................................3三、长期股权投资与划分为可供出售金融资产的股权投资的区分............................4（一）长期股权投资 ....................................................................................................4（二）可供出售金融资产............................................................................................4（三）长期股权投资与可供出售金融资产的主要区别..........................................5（四）长期股权投资和可供出售金融资产的转化...................................................5四、成本法与权益法的转换..............................................................................................5（一）成本法转换为权益法........................................................................................5（二）权益法转换为成本法........................................................................................6五、所得税相关问题的探讨..............................................................................................6（一）长期股权投资初始成本与计税基础的差异...................................................6（二）被投资企业实现损益处理的差异...................................................................6（三）收到现金股利(或利润)及分配股票股利处理的差异 ...................................76（四）期末计提长期股权投资减值准备处理的差异 ..............................................7（五）长期股权投资处置时的差异............................................................................7六、结论 ...............................................................................................................................7参考文献 ..................................................................................。