事业单位会计制度下长期投资的核算.pdf

郑州大学西亚斯国际学院 本科毕业论文 题 目 事业单位会计制度 下长期投资的核算 指导教师 杨佳 职 称 讲 师 学生姓名 韩 萌 学 号 201410297843 专 业 会计学 班 级 六班 院 （系） 商学院会计系 完成时间 事业单位会计制度下长期投资的核算 摘 要 伴随着《事业单位财务规范》以及其他相关法规的逐渐实施，进一步的规 范和完善了事业单位的会计核算，会计信息的质量也得到了较高的提升。更重 要的是事业单位的“对外投资”总账账户更改为两个账户，分别是进行短期和 长期投资，有利于区分投资时间，对长期和短期投资进行较好的监督实施。但 是其中长期投资部分还是依旧存在着缺陷和瑕疵之处，需要更进一步的改正。 因此本文从长期股权投资的研究背景及意义入手，通过对事业单位长期投资初 始计量的分析，熟悉相关的业务核算流程，进而进一步进行后续计量的分析， 从分析过程之中发现其优点和不足之处，并找到相应的解决对策，进一步的推 动事业单位相关制度的完善。 关键词 事业单位/长期投资/会计核算 THEACCOUNTINGOFLONG-TERM INVESTMENT UNDERTHEACCOUNTING SYSTEM OF INSTITUTIONS ABSTRACT With the implementation of financial norms of institutions, accounting standards for institutions, accounting system for institutions, and other policies and policies in 2012, the accounting of institutions has been further standardized and the quality of accounting information has been greatly improved. More importantly, the foreign investment account of the institutions is changed to the two accounts of short-term investment and long-term investment, which is more conducive to the distinction between the length of the investment time and the better management of the long and short term investment. However, there are still some deficiencies in the long-term investment, and further improvements are needed. Therefore, this paper starts with the research background and significance of long-term equity investment. Through the analysis of the initial measurement of long-term investment in