Researching The Accounting Theory And Practice Of Asset Reorganization

Asset reorganization, ever becoming an important mode of resource redistribution, optimization of capital structure and perfection of corporation governance, poses a new task for the reform and development of financial management. The listed companies of our country have made prospers success. However, the problems in the reorganization of the listed companies could not be omitted. This thesis starts at analyzing the accounting problems in the asset reorganization, providing some suggested opinion to optimize the asset reorganization theory and practice of our country.This thesis consists of five chapters. Chapterl Introduction to asset reorganization. Mainly introduces its conception, main types and position. Chapter2 Theory Study of asset reorganization accounting. Analyzes its challenge to accounting postulate, impact on accounting principles and influence on the accounting factors. Chapter3 Practical Analysis of asset reorganization accounting. Analyzes comprehensively the accounting problems of extensive, contractive and compound reorganization. Chapter4 Regulation of establishment of business reorganization accounting. Regulates its accounting from the aspects of asset appraisal, information disclosure, accounting standards and external supervision. Chapter5 Case study of asset reorganization.Chapter 2 and Chapter 3 are the corn parts of this thesis. It advises to adjust, optimize and develop the traditional accounting postulate, accounting principles and accounting methods according to kinds of accounting problems as a result of informal action in asset reorganization and the different economic relations it represents. In view of the resources allocation, dividends distribution, it discusses the influence to the accounting theory, and provides ways to optimize the theory. Analyzing different specific accounting business in different asset reorganization, we also analyze the problems produced in analysis.Through the extensive investigation of reorganization in listed companies, analyzes the current situations of reorganization in details. In view of the mal-position of asset reorganization in listed company, point out it is an edge behavior but never a "window-dressing" tool, whose risk and price should be measured in practice with financial theory.Currently, the accounting information system still has a long way to go in reflecting problems of asset reorganization. The reasons are complicated: it not only includes the insufficient accounting theory and accounting technology, but also includes the sluggish accounting law and accounting system. In order to solve the accounting problems occurred in asset reorganization, efforts should be made to perfect its regulation establishment both in theory and in practice.