Legal analysis:

Equity investment means that an enterprise buys shares of other enterprises or directly invests in other units with monetary funds, intangible assets and other physical assets.

Debt investment is also called bond investment. Long-term debt investment refers to all kinds of bonds purchased by enterprises for more than one year, including bonds, financial bonds and national debt of other enterprises. Creditor's rights investment is not to obtain the owner's rights of the invested entity, but only to obtain the creditor's rights of the invested entity. Creditor's rights investment becomes the creditor of the debt entity from the date of investment, and collects interest at the agreed interest rate and recovers the principal at maturity.

1. The investment period is different.

Short-term investment often refers to an investment with an investment period shorter than one year or a business cycle shorter than one year, which can be recovered at any time or realized at any time. The term of long-term investment is generally longer than one year or a business cycle of more than one year. During this period, the enterprise does not want to recover or cannot recover its invested funds.

2. Different investment methods.

short-term investment mainly includes buying stocks and bonds that can be realized at any time. Long-term investment includes not only buying stocks and bonds of investment companies, but also direct investment in other enterprises with current assets such as cash and materials, fixed assets and other assets, and sharing profits according to the proportion of investment amount to the equity of the invested enterprise.

3. The investment purpose is different.

The purpose of short-term investment is to make full use of temporary surplus funds and use them to buy stocks and bonds that can be turned into monetary funds at any time, so as to obtain higher income than the market interest rate in a short period of time. The purpose of long-term investment lies in the needs of operation and financial management. For example, in order to ensure the supply of raw materials, enterprises buy and hold stocks issued by a raw material company for a long time; Enterprises buy and hold stocks issued by customer companies or other companies for a long time to ensure their lasting product sales; Or put the remaining assets in units that are beneficial to its long-term development for a long time.

Legal basis:

Securities Law of the People's Republic of China

Article 1 This Law is formulated in order to regulate the issuance and trading of securities, protect the legitimate rights and interests of investors, safeguard the social and economic order and interests of the public, and promote the development of the socialist market economy.

article 2 this law is applicable to the issuance and trading of stocks, corporate bonds, depositary receipts and other securities legally recognized by the State Council within the territory of the people's Republic of China; Matters not covered by this Law shall be governed by the Company Law of the People's Republic of China and other laws and administrative regulations.

this law is applicable to the listing and trading of government bonds and securities investment funds; Where other laws and administrative regulations provide otherwise, such provisions shall apply.

Measures for the administration of the issuance and trading of asset-backed securities and asset management products shall be formulated by the State Council in accordance with the principles of this Law.

securities issuance and trading activities outside the people's Republic of China and China, which disturb the market order in the people's Republic of China and damage the legitimate rights and interests of domestic investors, shall be dealt with in accordance with the relevant provisions of this law and investigated for legal responsibility.

article 3 the issuance and trading of securities must follow the principles of openness, fairness and impartiality.

article 4 the parties involved in securities issuance and trading activities have equal legal status and should abide by the principles of voluntariness, compensation, honesty and credibility.

article 5 the issuance and trading of securities must abide by laws and administrative regulations; Fraud, insider trading and manipulation of the securities market are prohibited.

Derivative question:

What accounting subjects does debt investment belong to

Debt investment belongs to asset subjects. Creditor's rights investment refers to the investment made to obtain creditor's rights, such as purchasing treasury bonds and corporate bonds. Bond is a kind of contract securities, which clearly stipulates the rights and obligations of the investing enterprise and the invested enterprise in the form of contract. No matter whether the invested enterprise has profits or not, the investing enterprise has the right to recover the principal regularly and obtain interest.