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The Reform of Shares Separation and the Issues of Finance and Accounting in Listed-companies

Author: HanYunLong
Tutor: HanChuanMo
School: Tianjin University of Finance and Economics
Course: Accounting
Keywords: Split share structure reform Listed companies' financial Public Company Accounting
CLC: F275
Type: Master's thesis
Year: 2006
Downloads: 347
Quote: 4
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Abstract


The split share issues is a major problem restricting the development of China's capital market, which come out of the conflict between the demands of the interests of shareholders and tradable shareholders of non-tradable shares, has become the theoretical and practical investigated the stock market remains in the doldrums target of public criticism. It is in this environment, the Chinese government after a series of attempts, eventually launched a fight against the split share structure reform, determined to eradicate this chronic illness. As a \First in the second chapter on China's stock market, develop and guide the evolution of ideas for its reform attempts as well as the various stages, discussed in chronological order, and ultimately concluded: China's split share reform theory and practice is essentially conceived in the stage of state-owned shares \It is these two phases for the stake now split the practice of reform, has accumulated a wealth of theoretical and practical experience, and more importantly, to create a good opportunity for reform now. Equity set to reform impact is huge, for the cells - listed companies in terms of the stock market, this effect is fully reflected in the financial and accounting above, this effect both in the process of reform, reform (called post-split share times). This article three, four chapters are mainly from two aspects of finance and accounting elaborate. Financial aspects of Chapter III of the listed company, mainly involved in the improvement of the listed companies in the financial behavior (including financing, investment and distribution), as well as a focus of concern in the reform of split share - \. The author by means of a the formulaic analysis methods, and reference to the option pricing model of the split share structure reform of listed companies in the \The fourth chapter of the Public Company Accounting, mainly related to the accounting treatment of different programs in the process of the reform of listed companies. Of this writing, the Ministry of Finance issued a split share structure reform of listed companies accounting treatment Interim Provisions \In addition, taking into account the listed companies tradable share reform specific behavior in the post-equity split times listed companies accounting will undoubtedly shoulder more \After the split share times the stock market gradually realized the true meaning of \improved, and they should be the normal functions of the play is the key to decide the fate of the future of China's capital market.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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