论文部分内容阅读
随着资本市场上融资方式的不断创新,一种新型的“股权增资”形式应运而生,该种增资形式与常规的股东增资不同的是,在增资协议中一般会附回购条款,即约定增资方在股权增资后每年向被增资方收取固定利息,到期收回本金。本文根据增资协议中约定回购条款的不同,分别探析国开基金等基金公司对被增资方股权增资后由母公司予以回购、由整个合并体系外的单位予以回购和由子公司在以后年度通过减资形式返还增资款的账务处理,以及进一步探析股权关系更为复杂的合伙企业增资的账务处理。
With the continuous innovation of financing methods in the capital market, a new form of “equity replenishment” emerges at the historic moment. This kind of capital replenishment differs from the conventional replenishment of shareholders in that capital replenishment agreements generally include repurchase terms, That is to say, the capital replenishment party shall annually charge a fixed interest to the replenished party after the capital increase and repay the principal due. According to the terms of repurchase agreements in the capital increase agreement, the paper analyzes the repurchase of the fund companies such as the State-owned Assets Supervision and Administration Commission (MOFCOM) by the parent company after replenishment of the equity of the replenisher, the repurchase by the units outside the merger system and the repurchase by the subsidiary in subsequent years The accounting treatment of the repayment of capital increase through capital reduction, and the further analysis of the accounting treatment of capital increase of the partnership with more complicated equity relationship.