企业外部投资的会计计量问题

企业在创立的同时便开始了投资活动。企业的投资一般包括内部投资和外部投资两个方面。企业外部投资会计计量的目的在于为管理当局的外部投资决策提供相关和可靠的信息。企业外部投资按投资收回时间的长短可分为短期投资和长期投资，会计计量的内容包括投资额和投资损益。

Accounting Measurement of External Investment of Enterprises

An enterprise begins its investment activities when it is set up. Its investments are refered to internal and external aspects.The objective of accounting measurement of external investment is to provide relevant and reliable information for decision-making. Based on return period, external investment can be divided into shortterm and long-term categories. Their accounting measurements included amount and income on investment. Short-term investment can be measured by cost method, market price method and method for comparing which is lower, cost or maket price, and longterm investment by cost method and equity method. Also, accounting measurement of external investment is discussed according to actual conditions of our country.