自股票上市规则发布以来,许多上市公司为扭亏为盈,从而达到股票上市规则的要求,使用了各种方式。在众多的扭亏手段中,卖房是最立竿见影的方式之一。对于面临退市的上市公司来说,卖房真的能够保住公司的壳资源,改变公司退市的命运吗?本文结合《上海证券交易所股票上市规则(2014年修订)》和《深圳证券交易所股票上市规则(2014年修订)》(以下简称《股票上市规则》)的相关规定,从会计的角度出发, Since the issuance of the Listing Rules, many listed companies have turned losses into profits so as to meet the requirements of the stock listing rules and use various methods. Among the many means of turning losses, selling is one of the most immediate way. For listed companies that face the delisting, sellers can really save the company’s shell resources and change the fate of the company delisting? This article combines the “Shanghai Stock Exchange Listing Rules (2014 Revision)” and “Shenzhen Stock Exchange Listing Rules (Revised in 2014) ”(hereinafter referred to as the“ Listing Rules ”) from the accounting point of view,