在证券市场上 ,大量公司通过资产置换实现了业务的转型 ,剥离了不良资产 ,同时也存在一些不规范的市场行为。本文试图从会计的角度 ,认识资产置换的经济实质 ,以及所应采取的会计处理方法。并对完善资产置换会计信息质量提出一点看法。 In the securities market, a large number of companies realized the business transformation through the asset replacement, stripped the non-performing assets and also had some non-standard market behaviors. This article attempts to understand the economic essence of asset replacement and the accounting treatment that should be taken from the accounting point of view. And to improve the quality of asset replacement accounting information put forward some views.