Study On The Accounting Problem Of Assets Replacement Of Listed Company In China

Under market economy terms, it is very necessary to take market-based stock assets disposal way named assets reorganization to deal with the void position of the resource. With the deepening of the state-owned enterprise reform, the strategical readjustment of economic structure and the rapid development of the security market, there are more and more rearrangement of assets which the listed company launches. According to a rough statistics, over ten thousand assets reorganization take place altogether involving above one thousand listed companies from 1991 to 2004. Now Assets replacement has been widely used too as a kind of resource distribution way.The extensive application of the assets replacement has brought a series of accounting problems. The trade, such as the price and the accounting deals are close concern to the interests of investors. Present regulation and accounting criterion can not resolve the basic problems, and there are also few articles about assets replacement of listed company in system research. So this thesis is supported by assets replacement instance that take place in 2004, carries on research to a series of accounting problems of assets replacement of listed company by standardize research and positive analyze.This text launches the following research mainly: (1) On the basis of the definition to the relevant basic conception , introduces the overview of assets reorganization at present, analyses the ways ,feature and intention of the assets replacement.(2) Discusses the reform demand to the accounting hypothesis ,the accounting principle and the concept of the accounting key element.(3) On the basis of recommending the accounting of the simple assets replacement and the assets replacement with stock right change ,compares the non-currency trade criterion between our country and the America. (4) Combining a large number of cases and data, analyses a series of accounting problems that are involved in the assets replacement of listed company at present, which include mainly the related trade, the price negotiation, the accounting problems in great assets replacement. (5) Proposes countermeasure and suggestion.Through above-mentioned research, this thesis forms the following conclusion:...