股权分置改革中的若干会计与财务问题研究

Financial and Accounting Issues in Non-tradable Share Reform

在股权分置改革的会计与财务问题方面,仍存在许多规则亟待明确,若干现象需要引起重视。本文对股权分置和会计规则导致的股票市场溢价、控股股东执行送股等对价安排的会计处理、国有股权会计考核体系改革、后股权分置时期的股票估值、送股等对价安排是否影响会计报表合并范围或权益法核算、改革费用承担等问题进行了研究。

A great deal of financial and accounting problems arise in the on-going non-tradable share reform, which needs immediate attention.Discussed in the paper are issues like stock price premium resulting from split share classes, existing accounting rules, accounting treatment of controlling shareholders in form of bonus shares, reform of state equity accounting test system, stock price appraisal in post non-tradable share reform period, whether consideration in form of bonus shares distribution affects consolidated scape of financial statement or rights assessment： and, apportionment of on going reform coat.