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股权分置改革本质就是在政策上和实践中首次承认了非流通股和A股“同股不同权”,并以“对价”的方式确认了A股含权的事实。如何理解和记录报告对价的性质,涉及不同会计方法和理论基础。目前财政部对股权分置改革会计处理的暂行规定,是将股权分置流通权列为一项能够给企业创造未来经济利益的资产项目。但是对于不同的对价支付方式的规定方面遵循的原则不一致,有可能导致理论误解和实务上的漏洞。
The essence of the non-tradable share reform is to recognize for the first time in policy and practice that non-tradable shares and A shares have “different rights to the same shares” and confirm the fact that the A shares have the right to “opposite price”. How to understand and record the nature of the report’s consideration involves different accounting methods and theoretical basis. At present, the Interim Provisions of the Ministry of Finance on the Accounting Treatment of Share-based Restructuring Reform is to list the right of trading of the split-share structure as an asset item that can create future economic benefits for the enterprise. However, the inconsistent principles that are followed in terms of the different modes of consideration payment may lead to theoretical misunderstandings and practical loopholes.