摘要
本文对当前证券市场的热点问题———股权分置改革相关主体的会计处理进行探讨,认为,对于不同的股权分置解决方案,会计处理的实质应该一致。对于非流通股股东而言,对其支付对价或补偿应该作为股权投资的投资成本,对于采用权益法核算的非流通股股东应该重新确定股权投资差额;对于流通股股东而言,其所收到的对价或补偿应该作为投资成本的收回,符合谨慎性原则;对于上市公司而言,如果其承担了股改费用,则股改费用应该冲减股本溢价,而不能作为费用。
This paper discusses accounting process of split share structure reform, a hotspot, in China securities market. We believe that the essential of accounting process should be the same no matter what resolution reforms arc adopted. What＇s more, to shareholders of nonnegotiable shares, the consideration or compensation they pay to shareholders of negotiable shares should be taken as the cost of long - term equity investment on stocks. To shareholders of negotiable shares, the consideration they receive should be dealt as a withdrawal of cost of investment on stocks, and to listed companies, the expense related to split share structure reform should be debited to capital reserves.
关键词
股权分置改革
会计处理
股权投资
split share structure reform
accounting pmcess
equity investment on stocks
