《企业会计准则-投资》自99年1月1日颁布实施以来,在实务运用过程中,会计人员普遍认为比原有的会计制度中投资的处理要复杂,尤其是关于投资损益的确认难以进行正确计算和会计处理。在对企业的年报进行审计时,投资的会计处理部分也是出现较多问题的方面。财政部2000年末在对原有会计准则进行修订时,投资准则也未进行较大改 Since the promulgation of the “Accounting Standards for Business Enterprises - Investment” on January 1, 1999, accounting personnel generally consider it more complicated than the investment in the original accounting system during the practical application. In particular, it is difficult to confirm the recognition of investment gains and losses Correct calculation and accounting. In the audit of corporate annual reports, the accounting part of the investment is also more problems arise. When the Ministry of Finance revised the original accounting standards at the end of 2000, the investment guidelines have not been changed significantly