The Research On The Issue And Redemption Of Shares' Carrying Out And Calculating Of The Listed Company

Preferred stock, stock warrant and treasury stock are all the indispensable breeds or components. They are taking the effect that can't be replaced on the abroad security-exchange-market. While on the condition of Chinese economic market, the common stock is solely set up in the Chinese listed companies. Without preferred stock, stock warrant and treasury stock, our countries' listed companies are lame. It is important for our country to carry out the exchanging businesses of preferred stock, stock warrant and treasury stock. It will not only avail in improving the capital stock structure of listed companies, but also give play to the capital mechanism in society resource distribution. At present, the more positive meaning of the above is that it can provide the effective method for the subtract holding and circulating of the state owned stock. It can't be vacant for the function of the preferred stock, stock warrant and treasury stock.This paper, based on the researching achievements of home and abroad, respectively studies and introduces the elementary theory and accounting treating of the preferred stock, stock warrant and treasury stock. The paper expounds the meanings of carrying out the system of the preferred stock, stock warrant and treasury stock in different angles, combined with relevant laws or regulations of our country, this paper proposes creatively accounting treating process or module of carrying out the preferred stock's redemption of our country in the future, and studies cash basis's accounting treating problem about the stock's transformation. I study systematically some relevant accounting theory of stock warrant and treasury stock. In view of my own researching achievements, I explain and list on some examples of stock warrant and treasury stock's accounting treating. In order to provide the ideal tools or new ways for our countries' reform and development of the listed companies.