上市公司资产置换相关会计问题的讨论

Discussion about the accounting problems of listing company assets replacement

在证券市场上 ,大量公司通过资产置换实现了业务的转型 ,剥离了不良资产 ,同时也存在一些不规范的市场行为。本文试图从会计的角度 ,认识资产置换的经济实质 ,以及所应采取的会计处理方法。并对完善资产置换会计信息质量提出一点看法。

In the stock market,many companies change their business by exchange of assets.At the meantime,there are some behaviors that do not conform to the market standards.This article tires to understand the economic essence of the exchanges of assets from the accounting viewpoint,and know their accounting methods.To improve the quality of the accounting information,I want to put forward some advices to the exchange of assets.