Research On Accounting Problems In Separation Of Shares

The phenomena of separation of shares is a production created in this specific historical condition, which China is changing its system from planned economy to Chinese-featured market economy. It had its rationality in that historical condition, but its inborn irrationality in institutional design is appearing gradually. After a series of attempts, our government finally initiated a reform aiming at the problem of separation of shares in order to remove this defect and consummate socialistic market economy system further. Our country has decided to cure this disease.To initiate the reform of separation of shares, theoretic guidance is the key point. In the first chapter of this paper, the author recommended some relevant theories of separation of shares, including the research actuality of it, its macroscopical background and meaning, the reason and significance of this reform and what's the criterion of success in this reform. And then, in the second chapter, the author introduced the core of this reform: consideration in detail, including its definition, some different viewpoints about its meaning and some advantages and disadvantages of its paying manners and so on.The third chapter of this paper gave the author's different viewpoints on < the Temporary regulation of relevant accounting disposal problems in the reform of separation of shares in warrant listed companies >, including the problem of the affirmance of the right of currency. And then the author expressed her opinions on the time amortization the decreasing value preparative of the right of currency in reform of separation of shares. And she brought forward that"warrant payable"should be listed according to its different sorts. And then, she expressed her opinion that the cost of the right of currency shouldn't be influenced by swap manners. And she hopes to deliberate with craft brothers. At last, she expounded how to deal with the expenditure in reform of separation of shares.In the forth chapter, the author aired her opinions on the accounting disposal problems on the three accounting subjects, including currentless share shareholders, current share shareholders and the listed companies.In the last chapter, the author expressed her opinions on accounting revelation, including some manners of accounting revelation of the three different accounting subjects. At last, it is the conclusion of the author of these questions in reform of separation of shares in China.