不同企业合并方式下长期股权投资核算的区别及其影响

新会计准则对同一控制下企业合并和非同一控制下企业合并的长期股权投资做出了不同的会计处理规定，文章比较了两种合并方式下长期股权投资核算的区别，通过案例进一步比较了企业合并分别采用权益结合法和购买法核算的不同，进而探讨了新会计准则对同一控制下企业合并和非同一控制下企业合并的长期股权投资处理规定的积极意义以及存在的局限性。

On the Disparities and Effects of Long-term Equity Investment Accountings under Different Enterprise Consolidation Modes

The new Accounting Criteria for Enterprises regulates that different accounting treatments should be adopted for long- term equity investments of enterprise consolidation under the unitary and non-unitary controls. This paper compares the long-term equity investment accounting under the two merging modes, then illustrates the disparities between the pooling of interest method and the purchase method, and finally analyzes the significance and limitations of the above mentioned regulations from the perspective of the new Accounting Criteria for Enterprises.