随着经济发展及市场竞争的激烈性,对外投资对于企业而言日益重要。本文就新旧会计准则下对短期投资的核算从设置科目、计量、具体账务处理等方面的变化进行分析对比,以对企业就短期投资这项资产更好地执行新准则提供帮助。 With the fierce economic development and market competition, foreign investment is increasingly important to enterprises. This paper analyzes and contrasts the changes of accounting for short-term investments under new and old accounting standards from the aspects of setting subjects, measurement, specific accounting treatment and so on, in order to help enterprises to better implement the new guidelines on short-term investment.