改革开放以来,我国企业的投资活动日趋频繁和复杂,新的业务事项和会计问题层出不穷。2006年2月,财政部发布了新的企业会计准则体系,其中对投资业务的会计处理做出了重大修改。本文将从投资业务的分类及适用的具体会计准则、投资的初始计量、股权投资差额的会计处理、投资的后续计量以及投资减值损失处理五个方面对投资业务新旧会计准则的差异及其财务影响进行一些探讨。 Since the reform and opening up, the investment activities of Chinese enterprises have become more and more frequent and complicated, and new business issues and accounting problems have emerged one after another. In February 2006, the Ministry of Finance issued a new system of corporate accounting standards in which major changes were made to the accounting treatment of investment businesses. This article will be based on the classification of investment business and the application of specific accounting standards, the initial measurement of investment, accounting treatment of equity investment differences, the subsequent measurement of investment and investment impairment loss treatment of new and old investment accounting differences in accounting standards and its financial Impact of some discussion.