企业改组与会计研究的问题

On Enterprise Reorganization and Accounting Research Problem

本文阐述了人们对“企业改组”实质的两种不同的理解，对由此而产生的“收益稳健”和“市场效应”两种对立会计观的内涵进行了深入地阐述，并通过分析两种会计观的“成本和效益”，指出两者的适用范围、优缺点等，得出了几点对现实会计处理方法具有指导意义的结论。

The article expounds that the people have two different explanations for the nature of 'Enterprise Reorganization',and have a deep elaboration for both opposite accounting viewpoint's intension 'Income Steadiness' and 'market Effect' arising from this, pointing out their scope of application, strong and weak points, coming to a conclusion of guidence significance for actual accounting processing method.