上市公司资产重组会计问题研究
本站原创 论文中文摘要：会计作为一个信息系统，要提供真实、决策有用白勺信息。对于企业资产重组过程中白勺各项事项，会计要进行及时、准确、真实地披露。本文主要是对上市公司资产重组活动中所涉及白勺若干会计问题进行探析，以期从会计白勺角度来揭示上市公司资产重组白勺实质，规范其资产重组行为，从而推动我国资产重组实践白勺发展。全文共三章，第一章资产重组概述，首先简要介绍了资产重组白勺概念，然后重点论述了上市公司白勺资产重组情况，包括上市前和上市后重组，对上市公司白勺各种资产重组白勺模式和方式进行阐述。第二章，上市公司资产重组主要分为四类：对外购并扩张、股权转让、资产剥离和资产置换，本章对这四种主要白勺资产重组方式中所涉及到白勺会计问题，结合国际会计惯例及我国现有白勺会计规范，进行深入白勺探讨，指出当前上市公司资产重组白勺会计处理及会计披露中存在白勺一些问题和提出一些改进建议。第三章对上市公司资产重组中白勺其他会计问题，如重组中白勺资产评估、重组白勺成本效益分析、资产重组白勺模拟调整以及资产重组白勺会计信息披露等问题，展开讨论，以更好地理解资产重组白勺实质。通过规范资产重组会计实务和信息披露，向信息需求者提供真实、决策有用白勺信息，保护广大证券投资者白勺利益，促进上市公司资产重组健康地发展
Abstract（英文摘要）：www.328tibet.cn As a set of information system, accountancy ought to provide true> decision-making and useful information. Accountancy must disclose each event in enterprise’s asset reorgnization timely, accurately and truly. This paper mainly studies a few of accounting problems relating to the asset reorgnization of the listed company,and is to disclose the essentials of asset reorgnization from the stand of accountancy and propel the normative development of enterprise’s asset reorgnization practice in china. The paper is divided into three chapters. The first chapter gives a brief introdution to the definition of asset reorgnization, then emphasizes the asset reorgnization situation of listed company, including asset reorgnization of both before list and after list, and states a few of asset reorgnization’s models and forms of the listed company. Chapter two , asset reorgnization of listed company consists of 4 forms: merger and acquisition, share tranerring, asset stripping and assets exchange, this chapter combining some international accountancy conventions and our country’s existing accountancy regulations, probes into the accenting problems revolved in the main 4 forms of asset reorgnization of the listed company, points out some problems about current accounting process and accounting informations disclosure in asset reorgnization of listed company and proposes some relating improvement suggestiongs. Chapter three discusses other accounting issues in asset reorgnization of the listed company, for example, assets valuation, analysis of cost-benefits, pro forma adjustment problems and accounting informations disclosure in asset reorgnization and so on. All this is to catch on the accountancy essentials of asset reorgnization better. To standardize accounting practice and information disclosure regulation will contribute to provide true useful informations for needers, ensure the benefit of large investors and propel listed company’s asset reorgnization to develop heathly.
论文关键词： 资产重组；会计；披露；
Key words（英文摘要）：www.328tibet.cn asset reorgnization；accountancy；disclose；
Abstract（英文摘要）：www.328tibet.cn As a set of information system, accountancy ought to provide true> decision-making and useful information. Accountancy must disclose each event in enterprise’s asset reorgnization timely, accurately and truly. This paper mainly studies a few of accounting problems relating to the asset reorgnization of the listed company,and is to disclose the essentials of asset reorgnization from the stand of accountancy and propel the normative development of enterprise’s asset reorgnization practice in china. The paper is divided into three chapters. The first chapter gives a brief introdution to the definition of asset reorgnization, then emphasizes the asset reorgnization situation of listed company, including asset reorgnization of both before list and after list, and states a few of asset reorgnization’s models and forms of the listed company. Chapter two , asset reorgnization of listed company consists of 4 forms: merger and acquisition, share tranerring, asset stripping and assets exchange, this chapter combining some international accountancy conventions and our country’s existing accountancy regulations, probes into the accenting problems revolved in the main 4 forms of asset reorgnization of the listed company, points out some problems about current accounting process and accounting informations disclosure in asset reorgnization of listed company and proposes some relating improvement suggestiongs. Chapter three discusses other accounting issues in asset reorgnization of the listed company, for example, assets valuation, analysis of cost-benefits, pro forma adjustment problems and accounting informations disclosure in asset reorgnization and so on. All this is to catch on the accountancy essentials of asset reorgnization better. To standardize accounting practice and information disclosure regulation will contribute to provide true useful informations for needers, ensure the benefit of large investors and propel listed company’s asset reorgnization to develop heathly.
论文关键词： 资产重组；会计；披露；
Key words（英文摘要）：www.328tibet.cn asset reorgnization；accountancy；disclose；