| With the constant development of market economy in our country,our country socialist economy system constantly improve,have good market economy development.Listed companies constantly emerging,different types of enterprise arises at the historic moment,China’s securities market is obtained brilliant achievements,by the end of 2016,Shanghai,two city a total of 3052,the stock market value as high as 55.68 trillion yuan,more and more enterprises realize the assets reorganization can promote the development of enterprises.Company through the assets reorganization of enterprise property rights structure,the existence and assets,readjusting the optimized configuration of social resources,reduces the transaction cost of enterprises,improve the economic benefits of the enterprise,change the enterprise’s economic structure,so the process is also sparked some financial and accounting problems.Asset restructuring has become an important way of China’s enterprise reform,has become a hot research topic today.The reorganization of listed companies in China also has great blindness and uncertainty.The purpose,means and methods of asset reorganization are obvious problems and shortcomings.Although China’s securities market has been gradually formed since 1986,it has been established for more than 30 years.China’s securities market has been established and perfected,and a series of relevant guidelines and norms have been introduced,but financial and accounting problems are still lagging behind problem.Recently,the real estate business has become one of China ’s sensitive topics,led to the development of many enterprises.But in recent years the real estate business situation is not as good as usual,real estate want to seek greater development,you need innovation and reform.This article is divided into six parts,the first part through the introduction gives a brief introduction to the development of assets restructuring at home and abroad and the research significance;The second part introduces general situation of assets reorganization,payment type and know about assets reorganization;The third part described the Greenland Holdings group with Jinfeng investment and transaction process of two enterprises;The fourth part analyzed before and after the transaction process of financial and accounting problems;The fifth part put forward the countermeasures from the problems of asset reorganization analysis;Finally a brief summary. |