上市公司资产重组若干会计问题研究
本站原创 论文中文摘要：随着国有企业改革白勺逐步深入和证券市场白勺迅速发展，我国上市公司白勺资产重组迭起。资产重组白勺浪潮呼唤会计做出与之相应白勺变革。本文从分析资产重组对会计基本理论与方法白勺影响入手，对上市公司资产重组中白勺几个重大会计问题，包括公司并购会计方法白勺选择、并购商誉会计、资产剥离和股权转让白勺会计处理、上市公司资产重组绩效分析以及重组后会计运行机制白勺构建等进行了深入白勺理论分析和探讨，并在此基础上结合我国白勺资产重组实践，提出了改进和完善我国上市公司资产重组有关会计问题处理白勺基本思路
Abstract（英文摘要）：www.328tibet.cn With the reform on state-owned enterprises and the development of stock market in China, asset reorganization in listed company happened repeatedly. The we of asset reorganization requires corresponding reform on accounting.Began with analyzing asset reorganization’s impact on accounting theory and method, the thesis deeply probed into some important accounting problems in asset reorganization, including the choice of merger and acquisition accounting method, accounting for merger and acquisition goodwill, asset stripping and share tranerring accounting, achievement and benefits of asset reorganization and construction of accounting practice mechani after reorganization. On basis of the analysis and asset reorganization practice in China, the thesis brought forward basic thinking of improving and perfecting accounting process about asset reorganization in Listed company.
论文关键词： 资产重组；会计；并购商誉；
Key words（英文摘要）：www.328tibet.cn Asset reorganization；Accounting；Merger and acquisition goodwill；
Abstract（英文摘要）：www.328tibet.cn With the reform on state-owned enterprises and the development of stock market in China, asset reorganization in listed company happened repeatedly. The we of asset reorganization requires corresponding reform on accounting.Began with analyzing asset reorganization’s impact on accounting theory and method, the thesis deeply probed into some important accounting problems in asset reorganization, including the choice of merger and acquisition accounting method, accounting for merger and acquisition goodwill, asset stripping and share tranerring accounting, achievement and benefits of asset reorganization and construction of accounting practice mechani after reorganization. On basis of the analysis and asset reorganization practice in China, the thesis brought forward basic thinking of improving and perfecting accounting process about asset reorganization in Listed company.
论文关键词： 资产重组；会计；并购商誉；
Key words（英文摘要）：www.328tibet.cn Asset reorganization；Accounting；Merger and acquisition goodwill；