1995年,财政部制定了《合并会计报表暂行规定》,规定合并会计报表的基础是按权益法核算。长期投资按权益法核算,即按照在被投资单位增加或者减少的净资产中所拥有或者分担的数额,作为企业的投资收益或者投资损失,同时增加或者减少企业的长期投资,并且在企业从被投资单位实际分得股利或者利润时,相应减少企业的长期投资。 In 1995, the Ministry of Finance formulated the Interim Provisions for Consolidated Financial Statements, which stipulated that the basis for the consolidated accounting statements was based on the equity method. Long-term investments are accounted for using the equity method, which means that the amount of assets owned or shared in the net assets increased or decreased by the invested company is used as the investment income or investment losses of the enterprise, and the long-term investment of the enterprise is also increased or decreased, and the When an investment unit actually receives dividends or profits, it will accordingly reduce the long-term investment of the company.