库藏股票的会计核算

库藏股票是指公司收回且没有销毁的已发行股票，其实质是股份公司减资。通过持有库藏股票可以完善公司的激励机制、稳定或提高公司的股价、改善资本结构，但也使股东和公司的法律地位出现混淆，并且加剧公司行为的非规范化。库藏股票是一个完善证券市场不可缺少的工具。要对其收回、处分和注销进行会计核算，需增加“库藏股票”和“资本公积——库藏股票交易”两个账户。期末还要在会计报告上对其及相关信息进行披露。

Treasury stock and its accounting

Treasury stock is reacquired by the corporation and has not been written off.Its nature is a reduction of stockholder's equity.By using treasury stock,the corporation can perfect the mechansim of inspiring,maintain or rise the market price of its stock,improve the structure of capital.But it misses the legal status between corporation and stockholder,sharpens the unallowable operations of the corportion.It is a indispensable meansure of mature capital market.To record the reacquisition,reissuance and reduction of treasury stock,the corporation need two accounts of "Treasury Stock" and "Additional Paid－ in Capital— Dealing with Treasury Stock".And the corporation must report information of treasury stock on the financial statements at the end of accounting period.