股权分置不仅关系我国证券市场的制度性建设,也是我国市场经济发展的重大障碍。推进股权分置改革,必须以对价理论为基础,考虑相关各方的利益,制定统一合理的标准。本文介绍了股权流通对价会计处理的不同观点,并提出相关的会计核算方法。 The split share structure is not only related to the institutional construction of China’s securities market, but also a major obstacle to the development of China’s market economy. In order to promote the split share structure reform, we must base on the consideration theory and consider the interests of all relevant parties to formulate a unified and reasonable standard. This article introduces the different viewpoints of accounting treatment of equity circulation pricing and puts forward the related accounting methods.