关于股权流通对价会计处理问题的探讨

股权流通对价在现有的会计制度下很难找到合理的处理方法。目前对股权分置,改革非流通股股东支付的股权流通对价的会计处理,应坚持股权流通对价、不让上市公司的所有者权益受损并与股权流通对价会计核算相一致的原则,在“长期股权投资”科目下增设“股权流通对价”明细科目,用来专门核算股权分置改革支付的股权流通对价的增减变化。

The Discussion of Handling Problem about the Stock Right Circulate to the Price Accountant

It is difficult to find the reasonable treatment method under existing the stock right circulate to the price accountant At present in order to deal with dividing stock right and reform non-negotiable stock right that shareholder pay circulate in price on accountant should insist stock right circulate to price,we should allow the stock right circulate to the price,prevent interests damaged of shareholder and check and calculate the compatible principle to the price accountant to circulate with stock righting,set up "the stock right circulate to the price accountant" classification item under the subject in "long-term equity investment",use for specially checking and calculating stock right that reform pay circulate increase and decrease in price to divide.