【作者】 白世秀；

【导师】 张德刚；

【作者基本信息】 东北林业大学 ， 会计学， 2003， 硕士

【摘要】 优先股、认股权证、库藏股都是股份制企业或上市公司不可或缺的品种或组成部分，并且在国外证券市场上起着不可替代的作用，而中国市场经济条件下的股份有限公司只有普通股设置，是跛足而行，因此，也须设置优先股，并同时开展认股权证交易及鼓励库藏股交易，进行证券市场金融工具创新，从而改善上市公司的股本结构，充分发挥资本机制在社会资源配置中的功能和作用。当前，在我国开展上述业务的更积极意义还在于：它们可以为我国的国有股减持和流通问题提供有效的解决途径或方法。中国证券市场优先股的调剂作用和灵活性及认股权证的可转换诱剂、库藏股的调节资本结构的作用不能总是缺位。 本文在借鉴国内外研究成果的基础上，分别研究和介绍了关于优先股、认股权证及库藏股的一些基本理论知识，分别占在不同角度和立场充分论述了在中国开展优先股、认股权证及库藏股制度的意义，结合我国的相关法律规定，创造性地提出了未来我国开展优先股赎回业务的会计处理程序或模式，并且对在关于股票转换业务中涉及现金收付的会计处理问题进行了研究。系统地研究了西方关于认股权证和库减股的相关会计理论，根据自己的研究所得对不同情况下的认股权证和库藏股业务的会计处理进行了举例说明。试图为我国的股份制企业改革和发展提供新的途径或理想的工具。更多还原

【Abstract】 Preferred stock, stock warrant and treasury stock are all the indispensable breeds or components. They are taking the effect that can’t be replaced on the abroad security-exchange-market. While on the condition of Chinese economic market, the common stock is solely set up in the Chinese listed companies. Without preferred stock, stock warrant and treasury stock, our countries’ listed companies are lame. It is important for our country to carry out the exchanging businesses of preferred stock, stock warrant and treasury stock. It will not only avail in improving the capital stock structure of listed companies, but also give play to the capital mechanism in society resource distribution. At present, the more positive meaning of the above is that it can provide the effective method for the subtract holding and circulating of the state owned stock. It can’t be vacant for the function of the preferred stock, stock warrant and treasury stock.This paper, based on the researching achievements of home and abroad, respectively studies and introduces the elementary theory and accounting treating of the preferred stock, stock warrant and treasury stock. The paper expounds the meanings of carrying out the system of the preferred stock, stock warrant and treasury stock in different angles, combined with relevant laws or regulations of our country, this paper proposes creatively accounting treating process or module of carrying out the preferred stock’s redemption of our country in the future, and studies cash basis’s accounting treating problem about the stock’s transformation. I study systematically some relevant accounting theory of stock warrant and treasury stock. In view of my own researching achievements, I explain and list on some examples of stock warrant and treasury stock’s accounting treating. In order to provide the ideal tools or new ways for our countries’ reform and development of the listed companies.更多还原