流通企业股权分置改革的会计处理思路

发布时间：2018-02-15 15:16

本文关键词： 流通企业股权分置改革会计　出处：《商业经济研究》2017年11期 　论文类型：期刊论文

【摘要】：本研究阐述在流通行业推行股权分置改革的意义;从会计稳健性和股东敏感性两个角度给出股权分置改革与保障流通企业会计质量的关系;给出股权分置改革中交易费用、非权证式和权证式对价支付的会计处理思路。
[Abstract]:This study expounds the significance of carrying out the reform of split share structure in the circulation industry, gives the relationship between the reform of split share structure and the accounting quality of circulation enterprises from the perspectives of accounting conservatism and shareholder sensitivity, and gives the transaction costs in the reform of split share structure. Non-warrants and warrants-based on the consideration of the way to deal with the accounting.
【作者单位】：重庆工业职业技术学院;
【分类号】：F715.5;F721;F832.51

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