EPISODE · Apr 5, 2026 · 10 MIN
中级会计实务 长期股权投资24 合营安排的博弈
【本期主题】 拆解合营安排界定的底层密码——最小且唯一控制组合的博弈论机制、共同经营与合营企业的法律责任分野、资产负债直接承担vs净资产间接享有、2/3表决权红线的数学推演，深度解析"驾驶舱方向盘"与"后排车票"的权利层级差异。【核心案例】 甲50%+乙40%+丙10%，2/3决策红线下为何甲乙是唯一合营方？丙10%为何只能作为金融资产？合租公寓与持有公司股票的风险本质差异？甲乙谈崩无法凑齐2/3时合营安排如何运转？巨额债务防火墙何时被击穿？
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中级会计实务 长期股权投资24 合营安排的博弈
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