本文以*ST博元接受小股东巨额股权捐赠事件为例,探讨企业应如何对接受的小股东捐赠资产进行合理的会计处理。根据此案及其会计处理的财务影响分析,提出应完善企业捐赠会计准则及严格相关资产捐赠信息披露监管的建议。 This article takes the case of * ST Bo Yuan accepting huge shareholder equity donations as an example to discuss how enterprises should accept the minority shareholders to donate assets for reasonable accounting treatment. Based on the analysis of the financial impact of the case and its accounting treatment, the paper proposes that the accounting standards for corporate donations should be perfected and the supervision on information disclosure of assets donations strictly related should be improved.