Research On Accounting And Disclosure Problems In State-owned Stock Transferring

With the rising of state-owned stock transferring in China, the accounting problems caused by it became an important subject; also it is important to state-owned enterprises reform, state-owned assets management and the development of security market. I discussed the accounting and disclosure problems in state-owned stock transferring in this paper. I reviewed the development course of state-owned stock transferring in China in chapter one, which reflects the system innovation in China. State-owned stock transferring owns the same characteristics as general stock transferring; at the same time it has some special characteristics caused by the nature of state-owned stock.State-owned stock transferring practice poses new challenge to accounting standard setting. In chapter two I firstly analyzed the relationship among each party in stock transferring transaction, then I discussed the basic accounting treatment. Later I discussed some disputable problems in state-owned stock transferring practice, including: recognition of income; measurement attribute of pricing; and the theoretical foundation and practice of the push-down accounting.High-quality disclosure contributes to improving the efficiency of security market, and it is an effective method to regulate the state-owned stock transferring transactions. State has proposed several regulations to standardize the information disclosure. I also discussed the disclosure of related-party transactions and pricing issues in state-owned stock transferring, and then I put forward corresponding suggestions.Regulation on state-owned stock transferring transactions can make insurance to implement accounting standards and disclosure rules. I discussed it from three respects in the forth chapter, including industry regulation, administration regulation and market regulation, then I put forward relevant suggestions.I applied accounting, economics, and management theories in this paper, combining theory with reality, in order to perfect the accounting standards and disclosure rules, and seek to rational policy to regulate the state-owned stock transferring behavior in China.