我国财政部于１９９８年６月２４日发布了《企业会计准则──投资》，于２００１年又发布了修订后的《企业会计准则──投资》。台湾的财团法人会计研究基金会财务会计准则委员会也于１９９８年６月对《财务会计准则公报第５号──长期股权投资会计处理准则》（以下简称《第５ China’s Ministry of Finance promulgated the “Accounting Standards for Business Enterprises - Investment” on June 24, 1998, and released the revised “Accounting Standards for Business Enterprises - Investment” in 2001. Taiwan’s Institute of Accounting Research Foundation for Financial Accounting Standards Committee also in June 1998 on the “Financial Accounting Standards Bulletin No. 5 - accounting treatment of long-term equity investment guidelines” (hereinafter referred to as "5