The Split Share Structure Reform And Related Accounting Issues

In the process of creating China's securities market, ownership structure of the share split has been formed. shares have been divided into tradable shares and non-tradable shares, which made a phenomenon of the same shares with different rights and the same shares with different stock prices in fact, this seriously restricts our country's economic development and the establishment of modern enterprise system. In 2005, the State Council put forward to solving the problem of share split and formally started the implementation of the reform of share split. With the deepening reform of the share split, some related accounting recognitions,measurements,reports,disclosure issues have begun to emerge. After the completion of the share split reform, it is bound to have a significant impact to some related accounting issues, so it is particularly necessary to make response measures to consolidate the performances of the reform of the share split.This paper formulates the share split and the related accounting issues mainly from the following aspects.The first part pointed out that share split once was our country stock market's biggest characteristic, for share split initiated a series of malpractices seriously restricted our country stock market's health moving, share split reform was imperative, then reviewed the state-owned stock reduction holding plan and gave a description on the tendency of share split reform.The second part elaborated related price accounting from accounting confirmation, accounting measurement and accounting procession, pointed out the related price in the nature originated from our country special share split pattern's circulation power premium, based on the feasibility and the usable principle, the related price that non-circulation stock shareholder paid to the circulation stock shareholder on accounting should be confirmed as a property. After studying each kind of payment to the related price way, the related price level and the influence factor in practice, pointed out the companies that haven't carried on stock changes should in line with the principle of facing the future and win-win policy to act according to their own characteristics to start with the easy and then do the difficult to choose appropriate plan, advancing share split reform plan together to complete smoothly.The third part elaborated share split reform's influence to some related accounting problems, in which mainly manifested the accounting influence to the non-circulation stock shareholder and the listed companies, the non-circulation stock shareholder will give capitalizing procession to the related price, does not raise depreciation preparations and pledge factors and so on will bring the following accounting affects bad, the listed companies will have some big changes on the procession of merge accounting and stockholder's rights drove accounting after share split reform. The influence to the other accounting problems mainly manifested on financing way, the state-owned stock accounting and the achievement inspection and accountant supervision and management.