海峡两岸库藏股票会计处理制度比较研究  

A comparative study on cross-strait accounting treatment on treasury stock

作　　者：秦晓东[1] 刘喜玲[1] 

机构地区：[1]福建师范大学经济学院,福州350108

出　　处：《长春大学学报》2011年第3期13-15,共3页Journal of Changchun University

基　　金：福建省教育厅A类重点项目(JA10082S)

摘　　要：从涵义、核算范围、会计处理、附注披露等方面对海峡两岸库藏股票会计处理制度进行了比较研究。认为中国大陆应尽快完善库存股票相关法律制度,并借鉴台湾地区库藏股票会计处理准则,进一步完善和细化库存股账务处理会计制度,早日出台专门的库存股会计处理准则。This paper makes a comparative study on cross-strait accounting treatment on treasury stock from the views of meaning,scope,accounting treatment,notes disclosure and so on,considering that China should improve the relative legal system of treasury stock,draw references from accounting standards of Taiwan,perfect and refine finacial counting fiscal system of treasury stock and unveil special accounting treatment standards as soon as possible.

关 键 词：库存股票 收购 比较 

分 类 号：F230[经济管理—会计学]