一、支付对价会计处理的“经济后果”目前股权分置改革已基本形成一个共识,即上市公司的非流通股股东为使其持有的非流通股份获得上市流通权利,必须向流通股股东支付一定的“时价”。时于非流通股股东来说,如何对支付的这部分“对价”进行会计处理成为一个新的话题。尤其对于国有控股股东,会计处理是否适当甚至成为影响国有资产保值增值的重要问题。目前沪深两市192家境内上市公司为另外178 First, pay the price accounting treatment “economic consequences ” At present, the split share structure reform has basically formed a consensus that the non-tradable shares of listed companies in order to obtain non-tradable shares to be listed and tradable shares, must be outstanding shares Shareholders pay a certain “Current price ”. At the time of non-tradable shareholders, how to deal with this part of the “consideration” for accounting has become a new topic. Especially for state-owned controlling shareholders, accounting treatment is appropriate or even become an important issue affecting the preservation and appreciation of state-owned assets. At present, 192 domestic listed companies in Shanghai and Shenzhen are another 178