资产置换

今年迄今为止最大的交易包括：中信集团的交易，绿地集团（GreenlandGroup）通过与一家上海上市公司的资产置换在中国国内市场上市（交易规模107亿美元）。

The biggest deals so far this year were Citic 's deal as well as real estate firm Greenland Holding Group Co. Ltd. 's decision to list on China 's domestic market through an asset swap with a Shanghai-listed firm , a $ 10.7 billion deal .

在估计不会破产的情况下，公司进行资产置换（assetsubstitution）的动机随负债水平的提高而增强。

If the managers thought bankruptcy would not happened , their motivation of asset substitution would be boosted with the rise of debt / asset level .

上市公司资产置换相关会计问题的讨论

Discussion about the accounting problems of listing company assets replacement

第二节讨论资产置换的特殊方式&资产整体置换。

The second section discusses whole assets trade-in , which is a special form .

资产置换（包括资产转让）；

Assets Substitution ( including Assets Transfer );

“以资产置换实现规模扩张模式”的效益与思考

The thought and benefit of the realization of " expansion by exchange of assets "

国有中小企业整体资产置换会计处理

Accounting Handling in the Replacement of National Small-and-medium-siced Enterprise 's Integral Assets On Entirety Enterprise Planning

但是，资产置换并不一定是解决上市公司问题有效且必要的手段。

But , assets replacement is not the effective and essential way to solve these problems .

资产置换过程存在产权瑕疵或资产评估不合理；

There exist property right flaw or the assets are evaluated unreasonably in the process of asset replacement .

但现实中，许多上市公司在实施资产置换进行重组时，利用资产置换人为创造出所谓的收益，玩账面游戏。

But in reality , a lot of listed companies utilized assets trade-in to get along earnings management .

因为资产置换以最简捷的资本集中手段实现了资源的最优配置，较之资本积累而言，资本集中可以在较短时间内为企业带来较为明显的资本扩张和利润回报效应。

Compared with capital accumulated , capital convergence can bring obvious capital expansion and profit return in short time .

国有中小企业转换经营机制中涉及少量补价的整体资产置换的会计处理要合理。

Simply analyzing on the new enterprise income tax law operation of the fixed assets and the accounting disposal ;

资产置换的前期审核人员的主要责任有保密责任、勤勉审慎责任和保证报告真实性责任。

The main responsibility of auditor contains the duty of confidentiality , the diligent duty to report the truth .

探讨资产置换业务对会计假设、会计原则和会计要素的概念及有效范围所提出的创新改革要求。

Discusses the reform demand to the accounting hypothesis , the accounting principle and the concept of the accounting key element .

并对完善资产置换会计信息质量提出一点看法。

To improve the quality of the accounting information , I want to put forward some advices to the exchange of assets .

为避免资源浪费和不必要的社会成本，必须重视有关资产置换审核中的法律问题。

In order to avoid resource flow and unnecessary social cost , we must pay attention to the legal matter in examining assets replacement .

其中，资产置换、综合类和优化重整三种重组模式下的第一年重组绩效要显著好于单纯的资产注入类的重组模式。

Especially , the first year performance of asset exchange , general type and reorganization is significantly better than a simple assets assests implantation .

在资产置换审批过后，当初审核的机构仍有责任监督职工安排是否到位、实际盈利是否达标以及对市场竞争力的影响。

After the replacement of assets , audit institutions still have the responsibility to supervise the staff arrangements , the ability to make profits and the influence on the market competitiveness .

昨日，迪拜某国家控股企业的一位官员提出了此种机构之间合作的可能性。他表示，两国正在讨论资产置换等相互投资问题。

The possibility of tie-ups between such agencies was mooted yesterday by an official of a Dubai state holding company , who said the two countries were discussing mutual investments , such as asset swaps .

当期披露了超募资金的使用计划的公司，大部分将超募资金用于买房置地、业务扩张、资产置换，甚至是直接将资金存放银行收取利息。

Most of the companies having disclosed the use of ultra-raised funds plan to use them for real estate , business expansion , asset replacement , or even directly deposit the funds in banks to earn interest .

他们通过企业的并购、出售、资产置换、职工持股、管理层收购、不良资产剥离等途径解除制约企业发展的因素，实现企业的转型。

They relieve restricting factors for enterprise development through mergers and acquisitions , sale , asset replacement , the employee stock ownership , management buyouts , and Non-performing asset stripping and other ways to achieve enterprise restructuring .

从为企业减负、身份置换与资产置换的关系及国企职工惰性产生的根源等角度阐述了国有企业职工身份置换的必要性。

From the view of reducing the burden for the enterprise , identity replacement , the relation of assets replacement and worker 's inertia of the state-owned enterprise , the necessities of the state-owned enterprise worker 's identity replacement have expounded .

从上市公司这一角度入手，把股权经营的形式归结为三种：第一是以整体并购、资产置换为方式来实现股权保值增值的资产收购；

From the angle of listing firm , the operation firm of stock-ownership could be summed up as three kinds : first , assets purchasing which is conducted to maintain and enlarge the stock-ownership in forms of integration merger and assets exchange ;

本文依据研究结果建议我国上市公司：采取减少负债、经营重组、对外并购、资产置换、合理安排股权结构及降低代理成本等措施可以有效应对财务危机。

This paper suggested that the Chinese listed companies should reduce the debt , make business restructuring and foreign mergers and acquisitions , arrange reasonable ownership structure , reduce the agent cost and take some other measures which can response to financial crisis effectively to avoid it .

资产整体置换会计问题探讨

Unit Asset Replacement : An Accounting Research

股份合作制企业集体资产的置换管理与运营

Analysis on Replacement Management and Running of the Collectively - owned Assets of the Joint Stock Company

资产整体置换对会计主体产生影响、对置换期间的财务报表的编制提出了挑战。

Whole assets trade-in results in the change of accounting entity and brings forward challenge for providing financial statement .

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。

First of all , we discuss the background and reason of unit asset replacement in listed companies in China . Then , we analyze the treatment of it .

其次，汇总分析我国上市公司资产整体置换的相关案例，归纳其运作的规律性，并指出其中存在的会计和监管问题。

Secondly , the author gathers and analyzes the cases of the integrate assets swap occurred in Chinese stock market , concludes the regularity in its operation , and points out the accounting and regulatory problems .

国有资产的零置换与负置换；

The " zero " and " negative " replacement of the national asset ;