财政部颁布的《投资》准则规定,长期股权投资应根据投资企业对被投资企业的影响不同,分别按权益法和成本法核算,当投资企业投资后对被投资企业产生控制、共同控制或实施重大影响时,要求采用权益法。若投资企业投资 Investment guidelines promulgated by the Ministry of Finance stipulate that long-term equity investments should be accounted for separately using the equity method and the cost method according to their impact on the investee enterprise. When the investee enterprise invests, it controls, jointly controls or implements the investee enterprise Significant influence, requires the use of equity method. If the investment business investment