完善可转换公司债券会计处理规范的思考

可转换公司债券和分离交易的可转换公司债券都既涉及债务融资又涉及股权融资、都要承担到期还本付息的财务风险，但二者在法律特征、融资方式、发行价格的确定方式、融资成本等方面均有区别。《企业会计准则》只规范了可转换公司债券的会计处理，对于分离交易的可转换公司债券的会计处理尚无具体规范，《企业会计准则》有必要对企业发行认股权证与债券分离交易的可转换公司债券进行补充规范。

On the Regulations of Perfecting the Accounting Treatment of Convertible Bond

Both of convertible bonds and separation of trading convertible bonds involve debt financing and equity financing. And they also bear the financial risks of repaying capital and interest. While they have some differences in several factors such as the feature of law, way of financing, method of issuing price and financing cost. Accounting Standard for Business Enterprises only regulates the accounting treatment of convertible bonds, so it＇s necessary to make additional rules on enterprises issuing warrants and separation of trading convertible bonds.