现行会计制度规定,当投资企业对被投资企业具有重大影响时,长期股权投资应采用权益法核算。投资企业的初始投资成本与应享有被投资企业所有者权益份额之间的差额,作为股权投资差额处理。当初始投资成本低于应享有被投资企业所有者权益份额时,两者之差额称为股权投资差额(贷差) The current accounting system stipulates that when the invested enterprise has a significant influence on the invested enterprise, the long-term equity investment should be accounted for using the equity method. The difference between the initial investment cost of the invested enterprise and the share of the owner’s equity of the invested enterprise shall be treated as the equity investment difference. When the initial investment cost is lower than the share of owner’s equity of the investee enterprise, the difference between the two is called the equity investment difference (loan difference)