本文選題：股份支付 + 會計確認�。� 參考：《中國財政科學(xué)研究院》2017年碩士論文

【摘要】：伴隨著經(jīng)濟學(xué)理論而產(chǎn)生的股權(quán)激勵能夠?qū)β毠ば纬砷L期有效的激勵效果,引起了世界范圍內(nèi)的關(guān)注和討論,1952年美國輝瑞公司把股票期權(quán)引入了薪酬制度,標(biāo)志著以股份為基礎(chǔ)的支付制度開始盛行。我國的股份支付起步較晚,但是發(fā)展很快,《公司法》、《證券法》、《上市公司股權(quán)激勵管理辦法》、《企業(yè)會計準則第11號——股份支付》以及相關(guān)的會計準則解釋相繼頒布。隨著股份支付的不斷應(yīng)用、股份支付類型的創(chuàng)新以及實務(wù)操作的靈活多變,股份支付在應(yīng)用過程中不斷出現(xiàn)新的問題。對股份支付會計進行研究,對于完善股份支付理論和規(guī)范股份支付實務(wù)都具有重要的意義。本文在研究過程中采用了規(guī)范研究、統(tǒng)計分析、歸納總結(jié)等多種方法。本文主要由五部分構(gòu)成。第一部分是緒論,主要介紹本文的研究背景和意義、國內(nèi)外文獻綜述以及創(chuàng)新與不足。第二部分是股份支付概念界定和理論剖析,首先介紹了股份支付的定義和類型,然后探討股份支付的經(jīng)濟實質(zhì),最后介紹了股份支付會計確認觀點和會計計量觀點。第三部分是股份支付現(xiàn)狀描述和會計問題分析,這部分利用統(tǒng)計數(shù)據(jù)對上市公司的股份支付現(xiàn)狀進行統(tǒng)計和描述,然后結(jié)合實務(wù)案例分析股份支付準則的不完善之處和準則在應(yīng)用過程中存在的主要問題。第四部分提出完善股份支付準則和規(guī)范實務(wù)操作的建議措施。第五部分是本文的研究結(jié)論。通過研究本文認為,股份支付能夠通過可行權(quán)條件、特殊支付對價等內(nèi)容的設(shè)計,為企業(yè)與職工搭建利益共享、風(fēng)險共擔(dān)的橋梁,對職工形成長期有效的激勵作用。但是應(yīng)當(dāng)加強會計規(guī)范以保證其合理運用。本文支持股份支付費用化、采用公允價值法計量、將授予日作為權(quán)益工具公允價值的計量時點等觀點。本文認為股份支付存在的問題包括兩個層面,首先股份支付準則本身存在不完善之處,比如權(quán)益工具公允價值的確定存在盈余管理空間,行權(quán)數(shù)量的估計自由化,信息披露要求不高,其次,股份支付準則在實務(wù)應(yīng)用中也存在一些問題,比如部分企業(yè)未就負有回購義務(wù)的限制性股票確認負債,分期行權(quán)的股票期權(quán)或分期解鎖的限制性股票的費用攤銷存在不當(dāng)之處,部分企業(yè)股份支付計劃的取消動機值得深思。本文建議,進一步完善股份支付準則,同時規(guī)范實務(wù)中的會計處理。本文的創(chuàng)新之處在于,在論述股份支付的經(jīng)濟實質(zhì)時,不僅結(jié)合了經(jīng)濟學(xué)理論,而且將股份支付與支付薪酬取得職工服務(wù)和購買其他方服務(wù)進行對比,在分析問題時列舉了一些上市公司作為例證,從而使論證更加符合實際情況。本文的不足之處在于,由于股份支付會計信息披露不完整,所以本文所獲取的信息和數(shù)據(jù)不夠充分,得出的結(jié)論可能還需要進一步驗證。
[Abstract]:Along with the economics theory, the stock right incentive can form the long-term effective incentive effect to the staff and workers, has caused the worldwide attention and the discussion, American Pfizer Company introduced the stock option to the compensation system in 1952. Marked by the share-based payment system began to prevail. The stock payment of our country starts late, but develops quickly. The Company Law, the Securities Law, the Stock right incentive Management method of listed companies, the Accounting Standard for Enterprises No. 11-share payment, and the related accounting standard explanation have been promulgated one after another. With the continuous application of the share payment, the innovation of the stock payment type and the flexibility of the practical operation, there are new problems in the application process of the stock payment. It is of great significance to study the accounting of share payment for perfecting the theory of share payment and standardizing the practice of share payment. In this paper, normative research, statistical analysis, summary and other methods are used in the research process. This paper is mainly composed of five parts. The first part is the introduction, mainly introduces the research background and significance, domestic and foreign literature review, innovation and deficiency. The second part is the definition and theoretical analysis of the share payment. Firstly, it introduces the definition and type of the share payment, then discusses the economic essence of the share payment, and finally introduces the viewpoint of accounting recognition and accounting measurement of the stock payment. The third part is the description of the status quo of share payment and the analysis of accounting problems, which uses statistical data to make statistics and description of the status quo of stock payment of listed companies. Then it analyzes the imperfections of the stock payment criterion and the main problems in the application process. The fourth part puts forward the suggestion measures to perfect the stock payment criterion and standardize the practical operation. The fifth part is the conclusion of this paper. Through the study of this paper, it is believed that the share payment can build a bridge of benefit sharing and risk sharing between enterprises and employees through the design of exercisable conditions, special payment consideration and so on, and form a long-term and effective incentive role for the staff and workers. However, accounting rules should be strengthened to ensure their rational use. This paper supports the idea of share payment expense, using fair value method, and using the grant date as the measurement time point of fair value. This paper holds that the problems of share payment include two aspects. Firstly, there are some imperfections in the criterion of stock payment. For example, there is room for earnings management in the determination of fair value of equity instruments and the liberalization of the estimation of the amount of exercise rights. The requirements for information disclosure are not high. Secondly, there are also some problems in the practical application of the share payment criterion. For example, some enterprises have not recognized liabilities for restricted stocks with repurchase obligations. The cost amortization of stock option or restricted stock is improper, and the motivation of cancellation of share payment plan in some enterprises is worth pondering. This paper suggests that we should further improve the standards of share payment and standardize the accounting treatment in practice. The innovation of this paper is that, when discussing the economic essence of share payment, it not only combines economic theory, but also compares share payment with payment of salary to obtain employee service and purchase other party's service. Some listed companies are cited as examples in order to make the demonstration more in line with the actual situation. The deficiency of this paper is that the information and data obtained in this paper are not enough due to the incomplete disclosure of accounting information of share payment, and the conclusions may need to be further verified.
【學(xué)位授予單位】：中國財政科學(xué)研究院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275

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