2. State-owned investment projects are also called state-owned capital investment projects, that is, state-owned enterprise investment.
Second, the difference:
1 included in the central budget includes capital investment projects directly allocated by the central government. This must be approved by the Central the State Council and the special account of the designated bank allocated by the central government. For capital investment projects within the central budget, enterprises should prepare special reports on the source and use of funds.
2. The central government's project investment generally involves cross-regional projects, or projects involving the national economy and people's livelihood, such as the West-East Gas Transmission Project, the South-to-North Water Transfer Project, the Three Gorges Project, the Gezhouba Project, the Xiaolangdi Project of the Yellow River, expressways and high-speed railways.
Long - term equity investment
Long-term equity investment in stocks refers to obtaining the shares of the invested unit through investment. An enterprise's equity investment in other units is usually regarded as long-term holding, controlling the investee through equity investment, exerting a significant influence on the investee, or establishing a close relationship with the investee to spread business risks.
Long-term equity investments include:
1, the investment enterprise can control the equity investment of the investee, that is, the parent company's investment in the subsidiary;
2. The investment enterprise and other joint venture parties make equity investment in the invested entity at the same time, that is, invest in the joint venture;
3. The equity investment that the investing enterprise has a great influence on the invested entity, that is, the investment in the joint venture.
The impact of long-term equity investment on the investee can be divided into the following four types:
(1) Control right refers to the right to decide the financial and business policies of an enterprise and obtain benefits from its business activities accordingly.
(2) * * * having control means controlling an economic activity according to the contract. Investment criteria refer to * * * with control, only refers to * * * with control entity, excluding * * * with control operation and * * with control property, etc. * * * A jointly controlled entity refers to an entity jointly invested and established by two or more enterprises, and the financial and operating policies of the invested entity must be jointly decided by two or more investors.
(3) Significant influence refers to having the right to participate in the decision-making of financial and economic policies of enterprises, but not to decide these policies. When an investment enterprise directly owns more than 20% to 50 9/6 of the voting capital of the invested entity, it is generally considered to have a significant impact on the invested entity. In addition, although the investment enterprise directly owns less than 20% of the voting capital of the investee, it should also be confirmed that it has a significant impact on the investee if it meets one of the following circumstances.
(four) no control, no control and no significant influence, refers to the situation outside the above three types.