[摘要] 企业会计准则经过财政部的多次修订，一直在积极与国际会计准则靠拢，现已经在原则上与国际会计准则基本统一，是我国会计发展史上的一大进步，但仍然存在不足之处。其中的长期股权投资准则是一大难点，经过最新修订，已于2014年开始施行，长期股权投资新准则在企业中的应用在许多方面产生了重要影响。75180

本文是关于长期股权投资新准则应用的研究。第一部分，在引言中说明了本论文的研究背景、研究意义、研究现状及研究思路;第二部分，叙述了新准则的主要内容；第三部分通过对新旧长期股权投资准则的对比，揭露其在总则、初始计量、后续计量和其他方面方面的差异；第四部分指出了新准则存在的一些问题并在第五部分提出了解决方法；最后通过第六部分的国家电网的案例，运用定量分析和例证法结合剖析了长期股权投资在三种不同类型核算方法中间的六种核算转换方式，更直观的反映出新准则在企业中的应用情况。

毕业论文[关键词] 长期股权投资  核算方法  应用  差异

Application of the New Standards of Long-term Equity Investment

Abstract：After several revisions by the Ministry of finance, Accounting standard for business enterprises has been actively close to the international accounting standards。 Now, they two ultimately unified in principle。 This is a great progress in the history of the development of China's accounting, but our Accounting standards still have some shortcomings．As one of China's accounting standards, the long-term equity investment is a big difficulty。 And the new rule of long-term equity investment, after the latest revision, which has been implemented in 2014,make a significant impact in applications of many aspects in enterprises。

This article is researching about the long-term equity investment in new guidelines for the application。 First, the introduction illustrates the background of selected this topic , the research significance, the status and the ideas of this article; secondly, the article describes the new guidelines for the content, and through comparing the old with new long-term equity investment, in general, reveal the changes between initial measurement ,subsequent measurement and other aspects of the guideline; then points out some problems exist in new accounting standards and put forward the solution; Finally analysis of the long-term equity investment in the middle of the three different types of accounting methods six accounting conversion mode, combining the quantitative analysis method and exemplification through the case of State Grid Corporation of China in the sixth part, to reflect the new standards in the enterprise application more intuitive。

Key words:  Long-term equity investment   The method of quantitative analysis   Application   Difference

目录

一、引言 1

（一）研究背景及意义 1

（二）研究现状 1

（三）研究思路 2

二、长期股权投资准则的主要内容 3

（一）“总则”部分 3

（二）“初始计量”部分 3

（三）“后续计量”部分 3

（四）“衔接规定”部分 4

（五） “附则”部分 4

三、长期股权投资准则的变化 4

（一）总则的变化