The Financial And Accounting Thinking And Suggested Solution Of Counter Purchase

Recent years the Chinese capitalized market arise a lot of back doorlisting cases via counter purchase, the current introduction and researchesare lack of actual practice and only in few paper studies. This thesis triesto go deep into the research via the data valuation and corporationaccounting standards, combine with the data trends to study the cases likeSUSINO UMBRELLA CO., LTD..And carry out the fact of deficiencyof the current financial process for counter purchase, and developed tomeet the requirements from Finance Department and SFC. The listedcompany’s financial result has been improved in an obvious way after themerger and acquisition, the outcome not only can optimize theshareholders’ benefits, and also can improve the operation and profitstructure to ensure the company’s ability of future development.