Accounting Research About The Listed Company Assets Reorganization

With the economic development of all countries, assets reorganization plays a very important role in optimizing resource allocation, improving the economic benefit of enterprise and promoting the economic development. In the financial crisis era, domestic enterprises and listed companies generally face a question how to become bigger and stronger. Many listed companies often through the assets reorganization to enhance the strength of the enterprise, therefore our country has entred into assets reorganization boom again.The wave of asset reorganization calls accounting must make corresponding changes. All round the world, the western developed countries has made some achievements in research about accounting problems in the assets reorganization, but so far, many of the assets reorganization accounting problems is still " so many different things to different people ". From recent years the development situation of the assets reorganization in our country and accounting treatment of process we can conclue that, the study of accounting has far behind the request of assets reorganization practice. Therefore, it is imperative already to reasearch problems during the assets reorganization and formulate the accounting standard.Assets reorganization’s accounting problems show in many aspects, such as the information disclosed of the restructuring, the affiliated party transactions problems when restructuring, the choice of methods using the accounting treatment in the acquisition process, etc. This article separates into six parts to explain asset restructuring accounting problems. First part, Introduction. Content mainly includes the background and significance, research situation and the purpose, content and methods, main innovation points. Second part, Assets reorganization overview. This part introduces the concept of asset reorganization, and then analyses the reasons of assets reorganization, summarizes the kinds of assets reorganization. Third part. Choice of accounting treatment methods in merger and acquisition. Contrast the purchase method and the pooling of interest method and analysis the problem in application in our country. Forth part, Problems in assets reorganization,s associated business. Analyze what is the affiliated party transaction and draw its existing reason, point out the existing problems of affiliated party transactions. Fifth part, countermeasures solving accounting problems in our assets reorganization. On the analysis of the existing problems in assets reorganization above, conclused the practical solutions. Sixth part, conclusion. Through the discussion above draw the conclusion, and point out the deficiency of this paper, and Suggestions for further research.