The Influence And Analysis Of Assets Reorganization In The ST Company Under The Implementation Of The New Accountant Criterion

From January 1,2007, the new Accountant criterion implements completely in our country. Compared with the old criterion practiced in2001, there are so many big changes in the new criterion,for example, the fair value, financial tools, invested real estate, property reduction, obligation reorganization, non- currency assets tradition ,the business enterprise merge and the drawing of the financial report and etc. to the listed firms, especially to the special treated ones, it is a huge challenge or chance without fail, making them quit ,continue to be special treated or 'take off *','take off ST', maybe this issue will be one of the meaningful theories which attract extensive attention in this field.Mainly aiming at the ST company assets reorganization, This text makes some analysis and comparisons under this study background, when the ST ones faced up to the new criterion. It is known to all that the accomplishment of the listed company doesn't allow us to be optimism in our country, some certain of the business enterprise among them is on the edge, of the securities business, other business enterprises which need raise money to develop cann't get the qualifications for kinds of many reasons,. In this way, assets reorganization happens between coming into and quiting out, of course, market economy system is not perfect in our country, during the transitional period, so the 'qualification resource' seems quite important to enterprises, companies which have already appeared on the market don't want to quit, but the ones which have bad accomplishment among them exactly will face with this rigorous test, therefore, the most quick and obvious way lies in assets reorganization. Through assets reorganization, exchange internal inferior properties with exterior high-quality properties , reduce obligation quantity perhaps, or merge another company and so forth, to carry out promotion in these ways, and then' take off *' and 'take off ST' on purpose. The implement of the new criterion make it a problem which the ST companies pick up a advantaged method to their own in assets reorganization, we will deal with it in this text. When we compared with the selections between before and after the implement of the new criterion, we choose the data of firms' selection in ST ones A stock market of Shanghai and Shenzhen in 2006 and from January to June of 2007, and do some analysis to compare them, and then educe the tendency of the ST companies' selection. The changes of new criterion and changes of the assets reorganization shape a new tendency, which grows up some issues ,and these ones take effect in judgment of the listed companies in our country, well then ,this text brings forward a great deal of personal ideas and advices about the deficiencies of the reorganization to attain a certain improvement of the new criterion and ST company assets reorganization.