证券市场导报
證券市場導報
증권시장도보
Securities Market Herald
2006年
1期
14~20
,共null页
股权分置必革 流通权溢价 对价 会计处理
股權分置必革 流通權溢價 對價 會計處理
고권분치필혁 류통권일개 대개 회계처리
non-tradable share reform; premium of free-float rights; consideration; accounting treatment
在股权分置改革的会计与财务问题方面，仍存在许多规划亟待明确，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。
在股權分置改革的會計與財務問題方麵，仍存在許多規劃亟待明確，若榦現象需要引起重視。本文對股權分置和會計規則導緻的股票市場溢價、控股股東執行送股等對價安排的會計處理，國有股權會計攷覈體繫改革、後股權分置時期的股票估值，送股等對價安排是否影響會計報錶閤併範圍或權益法覈算、改革費用承擔等問題進行瞭研究。
재고권분치개혁적회계여재무문제방면，잉존재허다규화극대명학，약간현상수요인기중시。본문대고권분치화회계규칙도치적고표시장일개、공고고동집행송고등대개안배적회계처리，국유고권회계고핵체계개혁、후고권분치시기적고표고치，송고등대개안배시부영향회계보표합병범위혹권익법핵산、개혁비용승담등문제진행료연구。
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.
