一、概述财政部近日发出《上市公司股权分置改革中相关会计处理暂行规定》(以下简称《暂行规定》),首次对股权分置改革中非流通股股东的会计处理问题给予了明确。《暂行规定》主要涉及非流通股股东支付对价的会计处理,涉及的对价形式包括支付现金、送股或缩股、发行认购权证、发行认沽权证、 I. Overview The Ministry of Finance recently issued the Interim Provisions on Related Accounting Treatment in the Share Merger Reform of Listed Companies (Interim Provisions) for the first time and clarified the accounting treatment of non-tradable shareholders in the non-tradable share reform for the first time. The Interim Provisions mainly deal with the accounting treatment of the non-tradable shareholders to pay the consideration. The relevant forms of consideration include payment of cash, bonus or reduction of shares, issuance of warrants, issuance of put warrants,