摘要
《上市公司股权分置改革相关会计处理暂行规定》仅仅规定了股权分置改革中的非流通股股东会计处理,而没有对流通股股东的会计处理作出规定。因而,探讨股权分置改革中流通股股东获得对价的性质,提出了股权分置改革中流通股股东会计处理的原则,建议设置“股权分置流通溢价”和“认股权证投资”两个科目,用以流通股股东在取得对价时进行会计处理。
Provisional rules for the relative accounting treatment in reform of the shareholder structure of public corporations issued by the Chinese Ministry of Finance only give the accounting treatment of non-circulating stock shareholders and do not give the accounting treatment of circulating stock shareholders.Therefore,the character of circulating stock shareholders obtaining consideration in the reform of the shareholder structure is analyzed,and the principles of accounting treatment are put forward.Two subjects,circulating premium in the reform of the shareholder structure and investment on subscription warrant,are suggested to set up so as to account when the circulating stock shareholders obtain consideration.
出处
《水利经济》
2006年第5期31-31,60,共2页
Journal of Economics of Water Resources
关键词
股权分置改革
流通股股东
股权分置流通溢价
认股权证投资
reform of the shareholder structure
circulating stock shareholder
circulating premium in the reform of the shareholder structure
investment on subscription warrant
