中文摘要：

借壳上市是近年来资本市场的热门话题之一。根据企业会计准则,若作为壳公司的上市公司构成业务,借壳上市会计处理采用反向购买法,否则借壳上市会计处理将适用权益性交易法。不同的借壳上市会计处理方法产生的经济后果是不一样的。会计监管部门应加大监管力度,以规范企业借壳上市的会计处理方法。

英文摘要：

Back-door listing is one of the hot topics of capital market in recent years.According to Accounting Standards for Business Enterprises of China,if the list company as a shell company meets the definition of a business,the accounting method of back-door listing is reverse acquisition method.Otherwise,the equity transaction method should be used.Different accounting methods of back-door listing have different economic consequences.So the accounting regulators should enhance the supervision in order to regulate the accounting treatment of back-door listing.