资产整体置换会计问题探讨

• 作 者: 卢海 郭葆春
• 机 构: 厦门大学管理学院,厦门大学管理学院 福建厦门361005,福建厦门361005
• 出 处: 财会通讯(学术版)
• 发表日期: 2005年03期
• 关键词: 资产整体置换 会计问题

本文首先分析上市公司进行资产整体置换的背景和原因,然后探讨其中的会计问题。笔者认为,资产整体置换后上市公司仍满足会计主体及持续经营假设。对其会计处理,短期内采用历史成本原则符合我国市场经济现状,长期则以采用公允价值为宜。

This article first analyzes the background and reasons why the listed companies replace the assets as a whole, and then discusses the accounting problems. In my opinion, after the replacement of assets as a whole, the listed companies still satisfy the accounting subjects and the going-concern assumption. Its accounting treatment, the historical cost principle adopted in the short term is in line with the current market economy in our country, and the fair value is appropriate in the long run.