| 资产整体置换会计问题探讨 |
| |
| 引用本文： | 卢海,郭葆春. 资产整体置换会计问题探讨[J]. 财会通讯, 2005, 0(3) |
| |
| 作者姓名： | 卢海 郭葆春 |
| |
| 作者单位： | 厦门大学管理学院 福建厦门361005(卢海)，厦门大学管理学院 福建厦门361005(郭葆春) |
| |
| 基金项目： | 2001年度教育部人文社科基地重大项目《企业集团财务与会计问题研究》(项目批准号2001ZDXM6300002)的阶段性成果 |
| |
| 摘 要： | 本文首先分析上市公司进行资产整体置换的背景和原因,然后探讨其中的会计问题。笔者认为,资产整体置换后上市公司仍满足会计主体及持续经营假设。对其会计处理,短期内采用历史成本原则符合我国市场经济现状,长期则以采用公允价值为宜。
|
| 关 键 词： | 资产整体置换 会计问题 |
Unit Asset Replacement: An Accounting Research |
| |
| Lu Hai Guo Baochun. Unit Asset Replacement: An Accounting Research[J]. Communication of Finance and Accounting, 2005, 0(3) |
| |
| Authors: | Lu Hai Guo Baochun |
| |
| Abstract: | First of all, we discuss the background and reason of unit asset replacement in listed companies in China. Then, we analyze the treatment of it. Our conclusion is that: After the replacement, listed companies also conform to the accounting assumption. At present, we should use history method to treat it. In future, we could use fair value method. |
| |
| Keywords: | The assets are replaced wholly Accounting problem |
| 本文献已被 CNKI 等数据库收录！ |
|
