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国有资产评估讲座（六）长期投资的评估娄仲，高金海长期投资是指企业不准备在一年内变现的投资，其实质是资本性支出。评估中的长期投资是指企业把某种资产长期投入其他企事业单位，形成其他企事业单位的法人财产权，以此获得相应的投资权益。一、长期投资的方式及其分类...
Lecture on Assessment of State-owned Assets (VI) Evaluation of Long-term Investment Lou Zhong and Gao Jinhai Long-term investment refers to the investment that an enterprise does not intend to realize within one year. Its essence is capital expenditure. The long-term investment in the assessment means that the enterprise invests certain assets into other enterprises and institutions for a long time and forms the legal person’s property rights of other enterprises and public institutions so as to obtain corresponding investment rights and interests. First, the long-term investment and its classification ...