The Split Share Structure Reform Of The Accounting Problems,

In this thesis, standardized method is used to analyze the accounting problems in the undergoing equity structure reform. The consideration is the core factor of the equity structure reform, so the nature of consideration and ways of consideration payment are discussed. The author also makes comparison between the current accounting methods of consideration payment, and concludes that consideration treated as asset is consistent with the accounting standards, and more acceptable. It will not only avoid loss of the state-owned assets, but also avoid the negative effect on the performance evaluation of the non-tradable stockholders.The thesis also analyzes the Regulations of accounting promulgated by Ministry of Finance. Some proposals to improving the accounting of the equity structure reform are also made. These proposals are from the non-tradable stockholders,tradable stockholders and the listed companies perspective. Some of the proposals are critical, and some are constructive.Then the influence on the accounting information of the equity structure reform is analyzed. In the end, this thesis discusses the impact on the companies'financial behavior.