摘要长期股权投资是企业资产重要构成部分。随着全球经济一体化发展，长期股权投资更加显现出了重要的战略地位。同时，为了顺应世界潮流，也为了配合我国的国情，2014年初，新的准则就被财政部制定并开始执行。本文的目的是分析新准则情况下金融资产转长期股权投资权益法的核算，所以本文将金融资产与长期股权之间的转换进行了分析，通过具体案例分析了转换过程的会计处理。通过研究金融资产公允价值改变发现了其优势与不足之处，同时也研究了转换后的金融资产对企业税务方面的影响。以期读者对新准则中的转换有个比较全面的了解。86513

毕业论文关键词：金融资产；长期股权投资；权益法；转换

The Study about the Equity Method of the Long-term Equity Investment and Financial Assets 

Abstract Long-term equity investment is an important asset of the enterprise。 With the development of global economic, long-term equity investment plays an significant role in the social development。 In order to adapt to the world trend of global economic and in order to adapt to the rapid development of economy in our country, at the beginning of 2014,the ministry of finance issued a series of guidelines and explanation。 Then it started on July 1, 2014。This new rule of long-term equity investment aims to change the fourth class of the long-term equity investment。 According to this change, when the investment reaches or exceeds 20%,it has the  ability to control or to have significant influence on the invested entity。 And this is financial assets can convert to long-term equity investment。 The purpose of this article is based on the analysis of the new standards of a long-term equity investment under the equity method。 With the transformation of situation and the specific application of accounting treatment, we can learn the effects of the new guidelines for the modified accounting practice。 Also we can get a more comprehensive understanding of the new guidelines and the equity method。

Keywords: long-term equity investment; financial assets; equity method; convert

目   录

0 引言 1

1金融资产与长期股权投资概述 1

1。1金融资产与长期股权投资的相关定义 1

1。1。1金融资产及其特点 1

1。1。2长期股权投资及其特点 1

1。2金融资产与长期股权投资的区别 2

1。3两者之间转换的可能性 2

2新会计准则下长期股权投资的改革 2

2。1 新旧长期股权投资的对比 2

2。2 长期股权投资改革的原因 3

2。2。1适应企业会计实务的需要 3

2。2。2目标与国际准则趋同 3

2。2。3整合准则内容，完善准则体系的需要 4

3金融资产转长期股权投资权益法情况综述 4

3。1金融资产转长期股权投资权益法的原因 4

3。2金融资产转长期股权投资权益法的情况说明 4

3。3金融资产转长期股权投资权益法的准则分析 5

3。4 金融资产转长期股权投资权益法的创新点分析