财政部颁布的《企业会计制度》和修订的《企业会计准则———投资》（本文中统称为“制度”）对规范企业会计行为、提高会计信息的可靠性具有重大的现实意义。但制度对投资的核算规定，存在一些值得商讨的地方。本文就长期股权投资权益法下，对被投资单位的资本（股本）溢价计 The “Accounting System for Business Enterprises” promulgated by the Ministry of Finance and the revised “Accounting Standards for Business Enterprises --- Investment” (herein referred to collectively as the “system”) are of great practical significance for regulating the accounting behavior of enterprises and improving the reliability of accounting information. However, the system of investment accounting rules, there are some places worth discussing. In this paper, under the long-term equity investment equity method, the capital (share capital) premium of the investee