随着股权分置改革深入开展,一些重大政策逐步明朗,许多疑难杂症也逐渐破解。但在会计核算、企业考核、股票估值等方面,仍存在许多规则亟待明确,若干现象需要引起重视。本文介绍了关于上市公司支付对价会计处理的两种观点,并提出了具体核算的方法。 With the split share structure reform in-depth development, some major policies gradually clear, many incurable diseases gradually cracked. However, there are still many rules to be clarified in terms of accounting, enterprise assessment and stock valuation, and some phenomena need attention. This article introduces two viewpoints about the accounting treatment of the listed company’s payment and puts forward the specific accounting methods.