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送股是股利政策的组成部分,也是上市公司重要的财务行为。然而,我国会计领域一直对送股的会计处理方式存在争议,本文就将对中美两国上市公司送股行为的会计处理进行对比分析,探析其现状、差异及原因,借鉴美国成熟资本市场的经验并参考西方会计处理方式,提出完善我国上市公司送股行为的会计处理思路及措施。
Bonus issue is an integral part of the dividend policy, but also an important financial act of listed companies. However, the accounting field of our country has been controversial about the accounting treatment of the bonus issue. This article will compare and analyze the accounting treatment of the bonus issue behavior of the listed companies in China and the United States, analyze the status quo, differences and reasons, and learn from the mature capital market in the United States Experience and reference to western accounting treatment, and put forward the accounting treatment ideas and measures for perfecting our country’s public offering of shares.