库藏股票的会计核算

Treasury stock and its accounting

库藏股票是指公司收回且没有销毁的已发行股票，其实质是股份公司减资。通过持有库藏股票可以完善公司的激励机制、稳定或提高公司的股价、改善资本结构，但也使股东 和公司的法律地位出现混淆，并且加剧公司行为的非规范化。库藏股票是一个完善证券市场 不可缺少的工具。要对其收回、处分和注销进行会计核算，需增加“库藏股票”和“资本公 积——库藏股票交易”两个账户。期末还要在会计报告上对其及相关信息进行披露。

：Treasury stock is reacquired by the corporation and has not been w ri tten off.Its nature is a reduction of stockholder's equity.By using treasury sto ck,the corporation can perfect the mechansim of inspiring,maintain or rise the m arket price of its stock,improve the structure of capital.But it misses the lega l status between corporation and stockholder,sharpens the unallowable operations of the corportion.It is a indispensable meansure of mature capital market.To re cord the reacquisition,reissuance and reduction of treasury stock,the corporatio n need two accounts of 'Treasury Stock' and 'Additional Paid－in Capital—Dealin g with Treasury Stock'.And the corporation must report information of treasury s tock on the financial statements at the end of accounting period.