浅谈“控制权”张蓉“控制权”一词在我国财务会计制度中多次出现。企业对外投资的核算规定：“对外投资没有控制权的．采用成本法核算．拥有控制权的，采用权益法核算”；会计报表编制的有关规定中也使用了“控制权”，如“对外投资如占被投资企业资本总额半数以上，或者... Talking about “Control” Zhang Rong “Control” appears many times in the financial accounting system of our country. The accounting of enterprises’ outward investment stipulates that “the foreign investment does not have the right of control and is accounted for using the cost method. The controlling party is accounted for using the equity method.” The “control rights” are also used in the relevant provisions of the financial statements. For example, "foreign investment Such as accounting for more than half the total capital of the invested companies, or ...