借壳上市相关会计处理问题解析  

The Interpretation of the Back-door Listing's Accounting Treatment

作　　者：邱月华[1] 

机构地区：[1]集美大学工商管理学院,福建厦门361021

出　　处：《哈尔滨商业大学学报（社会科学版）》2010年第6期91-95,共5页Journal of Harbin University of Commerce:Social Science Edition

基　　金：教育部人文社会科学重点研究基地重大项目(08JJD630010)

摘　　要：借壳上市是近年来资本市场的热门话题之一。根据企业会计准则,若作为壳公司的上市公司构成业务,借壳上市会计处理采用反向购买法,否则借壳上市会计处理将适用权益性交易法。不同的借壳上市会计处理方法产生的经济后果是不一样的。会计监管部门应加大监管力度,以规范企业借壳上市的会计处理方法。Back-door listing is one of the hot topics of capital market in recent years.According to Accounting Standards for Business Enterprises of China,if the list company as a shell company meets the definition of a business,the accounting method of back-door listing is reverse acquisition method.Otherwise,the equity transaction method should be used.Different accounting methods of back-door listing have different economic consequences.So the accounting regulators should enhance the supervision in order to regulate the accounting treatment of back-door listing.

关 键 词：借壳上市 反向购买法 权益性交易法 经济后果 

分 类 号：F234.5[经济管理—会计学]