Unit Asset Replacement: An Accounting Research
- 管理学院－已发表论文 
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。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. Our conclusion is that: After the replacement, listed companies also conform to the accounting assumption. At present, we should use history method to treat it. In future, we could use fair value method.