本文選題：股份支付　切入點：中小企業(yè)　出處：《天津大學(xué)》2013年碩士論文

【摘要】：2007年1月1日，《企業(yè)會計準(zhǔn)則第11號——股份支付》在我國上市公司范圍內(nèi)開始施行，對上市公司涉及“以股份為基礎(chǔ)的支付”交易起到了較好的統(tǒng)一規(guī)范作用。然而，該準(zhǔn)則執(zhí)行五六年來，在我國中小企業(yè)IPO過程中，執(zhí)行股份支付準(zhǔn)則的情況卻并不樂觀，存在“執(zhí)行難”問題�；谶@些現(xiàn)狀及問題，本文以最近兩年成功IPO上市的中小企業(yè)為例，對其上市前三年涉及的股份支付的具體情形及其處理情況進行分析研究。針對我國中小企業(yè)上市前普遍采用的較特殊的股權(quán)激勵方式，即“控股股東將部分股權(quán)低價轉(zhuǎn)讓給激勵對象”及“激勵對象低價向公司增資”兩種方式，從股份支付的定義及其特征出發(fā)，借助目前國內(nèi)外有關(guān)股份支付理論的研究成果，對這些股權(quán)激勵方式及其具體情形是否屬于股份支付范疇作了分析與界定，對股份支付的會計計量屬性——公允價值的計量標(biāo)準(zhǔn)問題進行了分析論述，同時根據(jù)不同的股權(quán)激勵方式，對股份支付費用的確認(rèn)問題作了研究分析，并提出了應(yīng)用對策與建議。 本文的研究，在一定程度上彌補了現(xiàn)行股份支付準(zhǔn)則在規(guī)范上較簡單或較模糊之不足，以及在應(yīng)用上難以滿足指導(dǎo)目前我國中小企業(yè)IPO實務(wù)的缺陷；同時，，在國家相關(guān)監(jiān)管部門出臺非上市股份公司的股份支付實施細(xì)則或應(yīng)用指南之前，希望能對未上市股份公司的股份支付交易會計處理實務(wù)提供一定的指導(dǎo)或參考借鑒。
[Abstract]:On January 1, 2007, the Accounting Standards for Enterprises No. 11-share payment came into effect within the scope of listed companies in China, which played a good role in uniform and normative transactions involving "sharehold-based payment" of listed companies. For five or six years, in the IPO process of small and medium-sized enterprises in our country, the implementation of the stock payment criterion is not optimistic, and there are "difficult to implement" problems. This paper takes small and medium-sized enterprises (SMEs) that have successfully listed in IPO in the last two years as an example. This paper analyzes and studies the specific situation and treatment of the share payment involved in the three years prior to its listing. In view of the relatively special equity incentive methods commonly used before the listing of small and medium-sized enterprises in China, That is, "the controlling shareholder transfers part of the stock to the incentive object at a low price" and "the incentive object increases the capital of the company at a low price", starting from the definition and characteristics of the share payment, with the help of the current research results of the stock payment theory at home and abroad. This paper analyzes and defines whether these equity incentive methods and their specific circumstances belong to the category of share payment, and analyzes and discusses the accounting measurement attribute of stock payment-the measurement standard of fair value. At the same time, according to the different ways of equity incentive, this paper makes a research and analysis on the confirmation of share payment costs, and puts forward some applicable countermeasures and suggestions. The research in this paper, to some extent, makes up for the deficiency of the current stock payment criterion which is relatively simple or fuzzy in standard, and it is difficult to meet the deficiency of guiding the IPO practice of the small and medium-sized enterprises in our country in the application at present; at the same time, Before issuing the detailed rules or application guide of the share payment of the unlisted joint stock company, the author hopes to provide some guidance or reference for the accounting treatment of the share payment transaction of the unlisted joint stock company.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F276.3;F832.51;F275

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