摘要：长期股权投资和可供出售金融资产之间存在很多相似之处，都是企业的重要资产，都是企业为了获取更多的资本增值收益，而在企业自身的生产经营活动之外对外进行的投资行为。因而二者必然存在着一定的联系，在一定的条件下两者还可能相互转化。但同时，二者之间在确认、计量和后续处理上的差别，更应该引起企业和财务工作者的重视。2014年，财政部颁布和修订了包括《第2号—长期股权投资》和《第39号¬¬—公允价值计量》在内的八项具体会计准则。新准则的颁布和实施，对于长期股权投资及可供出售金融资产的核算内容、核算方式产生了很大的影响，由此导致的后续的会计处理也发生了相应的改变。本文将以新会计准则修订下，企业对长期股权投资和可供出售金融资产的会计核算处理为背景，比较分析二者在核算内容和核算方式等方面异同，并阐述企业恰如其分地运用新准则做出的会计处理对企业良性发展的意义。

关键词：长期股权投资；可供出售金融资产；比较；分析；新准则；重分类

A Comparative Analysis of Long-term Equity Investment and Available-for-sale Financial Assets

Abstract：There are many similarities between long-term equity investment and available-for-sale financial assets, which are important assets of enterprises. They are investingoutside the enterprise's own production and business activities in order to obtain more capital gains and losses. behavior. So there must be a certain relationship between the two, in certain conditions, the two may also be transformed into each other.But at the same time, the difference between the two, measurement and follow-up on the difference, it should cause the attention of enterprises and financial workers.In 2014, the Ministry of Finance promulgated and revised eight specific accounting standards, including "No.2-Long-term Equity Investment" and "No.39-Fair Value Measurement". The promulgation and implementation of the new guidelines have had a great impact on the accounting of long-term equity investments and available-for-sale financial assets, resulting in a corresponding change in the subsequent accounting treatment.This article will be revised under the new accounting standards, the long-termequity investment and available-for-sale financial assets accounting treatment as the background, comparative analysis of the two accounting content and accounting methods such as similarities and differences, and elaborate on the use of newbusiness rules The significance of accounting treatment to the healthy development of enterprises.

Keywords: long-term equity investment; available-for-sale financial assets; compare; analysis; new guidelines; rearrange

目录

0 引言 1

1 长期股权投资和可供出售金融资产的区别概述 1

1.1持有目的与期限的不同 1

1.1.1长期股权投资的持有目的和期限 1

1.1.2可供出售金融资产的持有目的和期限 1

1.2确认方向的不同 2

2 长期股权投资和可供出售金融资产的核算范围的比较 3

2.1新旧准则下长期股权投资的核算范围变化 3

2.1.1旧准则长期股权投资的核算范围 3

2.1.2新准则对于长期股权投资的概念 3

2.1.3新旧准则下长期股权投资核算范围的变化 3

2.1.4新旧准则下长期股权投资核算范围变化分析表 4

2.2新旧准则下可供出售金融资产的核算范围变化 4

2.2.1新准则修订后可供出售金融资产的核算范围变化 4

2.2.2新旧准则下可供出售金融资产的核算范围变化分析图 4

3 长期股权投资和可供出售金融资产的初始计量的比较 5

3.1长期股权投资的初始计量 5

3.1.1长期股权投资初始计量的标准 5

3.1.2新旧准则的初始计量不同对长期股权投资的影响 6

3.2可供出售金融资产的初始计量 7