长期股票投资是指投资企业购入其他企业发行的股票，作为长期投资。按照惯例，当投资企业持有受资企业半数以上的权益性资本，或对受资企业有实质控制权的，应采用权益法进行核算。在编制合并会计报表时，需要按子公司所有者权益中属于母公司拥有的份额调整母公司对子公司... Long-term stock investment refers to the purchase of stocks by other investment companies, as long-term investments. Traditionally, when an investment enterprise holds more than half of the equity capital of a funded enterprise or has substantive control over the funded enterprise, it should use the equity method for accounting. When preparing the consolidated financial statements, it is necessary to adjust the parent company’s subsidiaries to the subsidiaries owned by the parent company according to their respective owners’ equity.