| As a set of information system, accountancy ought to provide true> decision-making and useful information. Accountancy must disclose each event in enterprise's asset reorgnization timely, accurately and truly. This paper mainly studies a few of accounting problems relating to the asset reorgnization of the listed company,and is to disclose the essentials of asset reorgnization from the stand of accountancy and propel the normative development of enterprise's asset reorgnization practice in china. The paper is divided into three chapters. The first chapter gives a brief introdution to the definition of asset reorgnization, then emphasizes the asset reorgnization situation of listed company, including asset reorgnization of both before list and after list, and states a few of asset reorgnization's models and forms of the listed company. Chapter two , asset reorgnization of listed company consists of 4 forms: merger and acquisition, share transferring, asset stripping and assets exchange, this chapter combining some international accountancy conventions and our country's existing accountancy regulations, probes into the accenting problems revolved in the main 4 forms of asset reorgnization of the listed company, points out some problems about current accounting process and accounting informations disclosure in asset reorgnization of listed company and proposes some relating improvement suggestiongs. Chapter three discusses other accounting issues in asset reorgnization of the listed company, for example, assets valuation, analysis of cost-benefits, pro forma adjustment problems and accounting informations disclosure in asset reorgnization and so on. All this is to catch on the accountancy essentials of asset reorgnization better. To standardize accounting practice and information disclosure regulation will contribute to provide true useful informations for needers, ensure the benefit of large investors and propel listed company's asset reorgnization to develop heathly.
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