本文選題：股份支付 + 會(huì)計(jì)處理　； 參考：《長(zhǎng)安大學(xué)》2017年碩士論文

【摘要】：目前,有很多上市公司通過(guò)向高管,核心技術(shù)人員授予股份,激勵(lì)他們?yōu)楣緞?chuàng)造更大價(jià)值。2010年至2015年實(shí)施股份支付的企業(yè)已高達(dá)574家,可以看出未來(lái)會(huì)有更多的公司采用股份支付作為激勵(lì)手段。在財(cái)務(wù)處理方面,如何把股份支付這一經(jīng)濟(jì)事項(xiàng)很好的體現(xiàn)在財(cái)務(wù)報(bào)告中,對(duì)股份支付準(zhǔn)則提出了高的要求。2006年,財(cái)政部發(fā)布CAS11,為我國(guó)企業(yè)實(shí)施股份支付制度提供了會(huì)計(jì)處理思路,與IFRS2在內(nèi)容上趨同。但股份支付在實(shí)施過(guò)程中會(huì)有很多細(xì)節(jié)問(wèn)題,CAS11內(nèi)容理論性較強(qiáng),很多細(xì)節(jié)問(wèn)題沒(méi)有詳細(xì)說(shuō)明,會(huì)導(dǎo)致實(shí)際處理與準(zhǔn)則規(guī)定有偏差。此外,會(huì)計(jì)準(zhǔn)則解釋也僅對(duì)股份支付的部分問(wèn)題進(jìn)行說(shuō)明。本文通過(guò)分析股份支付會(huì)計(jì)處理流程與準(zhǔn)則和相關(guān)規(guī)定進(jìn)行比較,為準(zhǔn)則的進(jìn)一步完善提出建議。本文采用數(shù)據(jù)統(tǒng)計(jì)的方式發(fā)現(xiàn)上市公司采用股份支付制度作為激勵(lì)手段有逐年遞增趨勢(shì),意味著規(guī)范股份支付準(zhǔn)則的實(shí)施有重大意義。根據(jù)股份支付的會(huì)計(jì)處理流程,并從2010年至2015年實(shí)施股份支付的公司中篩選出91家樣本上市公司,從9個(gè)方面具體分析股份支付會(huì)計(jì)處理的實(shí)施現(xiàn)狀問(wèn)題,包括分析了股份支付事項(xiàng)的實(shí)質(zhì),授予日在實(shí)踐中確定方法,對(duì)比分析股份支付和員工持股計(jì)劃的不同;結(jié)合樣本發(fā)現(xiàn)行權(quán)條件的設(shè)置較單一化和短期化,且激勵(lì)幅度較低于歷史水平;結(jié)合上市公司年報(bào)討論權(quán)益工具公允價(jià)值的確定方法以及參數(shù)的選取情況;重點(diǎn)說(shuō)明等待期內(nèi)權(quán)益工具結(jié)算時(shí)為何仍按照授予日的價(jià)值計(jì)量,以及分析了以限制性股票激勵(lì)時(shí)發(fā)放可撤銷(xiāo)和不可撤銷(xiāo)現(xiàn)金股利不同會(huì)計(jì)處理方式的原因;結(jié)合案例分析股份支付不同時(shí)點(diǎn)終止時(shí)激勵(lì)費(fèi)用不同的計(jì)提方式。此外分析股份支付涉及所得稅會(huì)計(jì)相關(guān)問(wèn)題,關(guān)注到會(huì)計(jì)確認(rèn)的激勵(lì)費(fèi)用和稅法允許扣除金額之間會(huì)產(chǎn)生差額,該差額如何處理準(zhǔn)則沒(méi)有對(duì)此做出規(guī)定,本文建議應(yīng)調(diào)整權(quán)益。
[Abstract]:Today, many listed companies offer shares to executives and core technicians to encourage them to create greater value for the company. Between 2010 and 2015, 574 companies paid shares. It can be seen that in the future more companies will adopt share payment as an incentive. In terms of financial processing, how to make the economic matter of share payment well reflected in the financial report has put forward high requirements on the standards of share payment. In 2006, The CAS11 issued by the Ministry of Finance provides accounting ideas for Chinese enterprises to implement the share payment system and converges with IFRS2 in content. However, there will be a lot of detail problems in the implementation of stock payment. The content of CAS11 is more theoretical, and many details are not explained in detail, which will lead to the deviation between the actual treatment and the standard provisions. In addition, the interpretation of accounting standards is only part of the issue of share payment. This paper compares the accounting process of share payment with the standards and relevant regulations, and puts forward some suggestions for the further improvement of the standards. In this paper, we find that there is an increasing trend that listed companies adopt the stock payment system as an incentive means, which means that it is of great significance to standardize the implementation of the stock payment standard. According to the accounting process of share payment, 91 sample listed companies were selected from 2010 to 2015 to analyze the current situation of accounting treatment of share payment from 9 aspects. Including the analysis of the essence of the stock payment, the method of determining the grant date in practice, and the contrast analysis of the difference between the stock payment and the employee stock ownership plan, combined with the sample, it is found that the setting of the exercise conditions is simpler and shorter. And the incentive range is lower than the historical level; combined with the annual report of listed companies to discuss the fair value of equity tools and the selection of parameters; focus on the waiting period when the equity instrument settlement is still measured according to the value of the grant date, The paper also analyzes the reasons of different accounting methods of cancelable and irrevocable cash dividends under restricted stock incentive, and analyzes the different ways of calculating and withdrawing the incentive expenses when stock payment ends at different time points combined with a case study. In addition, this paper analyzes the problems related to income tax accounting, and pays attention to the difference between the incentive expenses of accounting recognition and the allowable deduction amount of tax law, which is not stipulated in the standard of how to deal with the difference. This paper suggests that the equity should be adjusted.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F275;F832.51

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