Study Of Corporate Restructuring Accounting Issues

Corporate restructuring and reorganization has been developed for about one hundred years in western countries. It plays an important part in the allocation of resource and economic development in the whole society. In China, corporate restructuring and reorganization begun in 1980's. It affected the corporate system, the form of organization and the economic system reform deeply in our countries. In the course of corporate restructuring and reorganization, accounting is in a fundamental position that is connected to the success of reorganization to some extent. Nowadays, there are still many accounting issues in corporate restructuring and reorganization that need to be researched in theory and practice.This thesis researches on accounting issues in corporate restructuring and reorganization. It includes six chapters. The first chapter is the summary of corporate restructuring and reorganization, which introduces the definition, the mode and the present conditions in china;In the second to sixth chapter, the writer studies the accounting issues in the different process of corporate restructuring and reorganization.