With the continuous optimization of shopping center economy, the management mode of China shopping center company is also changing. Since 20 12, China's Ministry of Finance has revised the principle of equity investment for a long time, which fundamentally optimizes the practicality and comprehensiveness of financial statement information. But as far as the company's financial management is concerned, great changes have taken place in the preparation of financial statements. In this regard, in order to better grasp the changes in financial statements, this paper analyzes in detail the impact of the revision of long-term equity investment standards on financial statements.

Principle of long-term equity investment; Revision; Financial statements; affect

I. Introduction

The revision of long-term equity investment criteria mainly designs the internal economic transaction methods and offset methods between affiliated companies and investment companies from the theoretical level, defines the transactions between multiple companies as principled rules, and then shows the information practicality and comprehensiveness of financial statements more completely and meticulously. With the help of accountants, the financial statements can show the profit and loss, offset adjustment, etc. of buyers and sellers more intuitively, which will inevitably lead to many changes in financial statements.

Second, the impact of revising the application scale.

In the new economic environment, the trend of economic globalization is becoming more and more obvious. Most companies in China are moving towards internationalization, and property shopping malls are becoming more and more obvious, and investment behaviors and economic activities are becoming more and more frequent. Long-term equity investment is an inevitable product of the economic development of capital shopping malls, which is attributed to a long-term interest that companies obtain shares of other companies through investment behavior. Before the implementation of the revision, the principle of long-term equity investment was mainly long-term debt investment and short-term investment. After the implementation of the revision, the principle of long-term equity investment can only regulate and restrict long-term equity investment, and short-term investment can be changed into transactional economic investment within a certain scale [1]. After the revision of the principle, the applicable scale has changed significantly, mainly including the following two types: the company's investment in the control rights of subsidiaries and joint ventures; The company can no longer have a great influence on the investment company, can not complete the manipulation intention, and there is no economic investment behavior of quotation in shopping malls.

Three. Modified calculation method of new company merger

The revised calculation method for merger of newly-added companies is mainly manifested in the following aspects: (1) There is one way to obtain equity investment, mainly by companies under the same control. In the process of implementing joint investment, the mode of investment can be cash payment, or it can be a diversified way to bear relevant debts or change property owners [2]. For companies that implement long-term equity investment in initial public offering, the differences between paying cash and capital, transferring property and undertaking related debts are appropriately adjusted through capital reserve. As far as the cost of long-term equity investment is concerned, it should be kept under the same control method, and the heuristic capital of the company's medium and long-term equity investment is based on the book value ratio of the merged equity owners; (2) For companies with different control rights, under the clear understanding of consolidated capital investment, after purchasing the company, consolidated capital should be used as the capital currency of long-term equity investment [3]. Initial capital is one of the fair values of securities to a certain extent, which is mainly manifested in the liabilities or property paid, and may also be manifested in various expenses in the practice of M&A investment; (3) In some ways of obtaining initial capital, it is basically completely different from the original principle, and these ways different from the principle are all completed by merging other companies. There are four main ways to rely on the original principle. First, it is obtained through the company's issuance of equity bonds. This method takes the fair value of equity securities as the initial capital for investment. Second, in terms of investors' own investment, it is necessary to clarify the capital paid when investing according to the investment agreement or contract value of both parties. But there are exceptions, assuming that the agreement is valuable, no reservation is allowed. Third, it is obtained in a special way and sold by using non-monetary capital and property. This kind of sale has very obvious commercial practicability, and the fair value of the property can be measured prominently. Assuming that the fair value of the property cannot be calculated clearly through some reliable ways, the fair value of the invested property should be chosen. In this way, assuming there is a way to make up the price, it is still necessary to make up the price appropriately according to the actual situation. After all, there is a way to get it by paying off debts. In this way, the initial capital is mainly the fair value of equity investment of other companies.

Four, the impact of the revised financial statements on the contents of the financial statements

The revised long-term equity investment principle clearly requires the investment company to restrain the investment of its subsidiaries for a period of time. It is necessary to calculate the cost of this kind of investment period, and make appropriate optimization and adjustment by using the equity method in the process of compiling financial and accounting statements. For example, when Company A acquires Company C, it obtains certain economic benefits, including the profits of Company C. Part of the profits of Company C belong to Company A, so Company C needs to allocate some economic benefits to Company A every once in a while, usually at the end of the year. In this regard, the profit of this batch of goods obtained by C must be deducted from the profit obtained by Company A, which is the real' economic benefit'. The company's long-term equity investment demand is calculated by subtracting this part from the equity method. The consolidated financial statements of the two companies can only be prepared after the internal profits of the two companies cancel each other out. The trading of Company A is directly reflected in the long-term equity investment, while Company C is reflected in the economic benefits. After all, with the return on investment of Company A at the end of the year, it is profitable. Conventionally, it is necessary to write off the long-term equity investment of Company A and some corresponding economic benefits of Company C, but from the actual profit, it is still completed from Company C to Company A, so the book value of Company A should be appropriately adjusted, that is, the long-term equity investment should be expressed by relying on the other party.

After the revision, the treatment method of equity investment in production period is consistent with the national accounting standards. It is considered that it is a real cash flow practice to show the profitability and cash of investment income in the process of using cost method to deal with company investment. In this regard, in the process of making financial statements independently by using the cost method, very valuable information content can be directly generated, which has a very significant impact on the practicality and comprehensiveness of preparing financial statements. At the same time, in the process of preparing financial statements, it is necessary to make appropriate adjustments to the statements in accordance with the equity method, so as to comprehensively optimize the changes in the investment interests of the company's controlling shares shown in the financial statements, and then help the company grasp the intention of offsetting each other in dealing with related matters.

Verb (abbreviation of verb) abstract

To sum up, the revision of long-term equity investment standards refers to some foreign financial accounting standards and accounting principles to some extent. The revision of this principle is based on China's national conditions, which effectively manipulates and binds China's accounting statements, and provides a brand-new implementation plan, which is optimized with reference to the implementation of the principle of international shopping mall companies, and has a significant leap-forward change for China companies. The revision of the principle of long-term equity investment mainly summarizes some practical standards and accounting statement principles of company merger. The contents mainly include: (1) trading with the same controlling company next to the merged company by means of equity connection; The principle of combining accounting statements focuses the calculation method of purchasing method on long-term investment for companies not under the same control. The long-term equity investment policy requires each company to obtain the maximum economic benefits. There are many ways to obtain economic benefits in this way, and more economic benefits can be obtained through profit-making methods such as equity acquisition.

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