本文選題：股份支付 + 現(xiàn)狀�。� 參考：《天津商業(yè)大學(xué)》2013年碩士論文

【摘要】：隨著世界經(jīng)濟一體化進程的不斷加速，國際資本市場的全球化，同時伴隨著我國市場經(jīng)濟改革的進一步深化以及資本市場的不斷完善和發(fā)展，企業(yè)會計信息的需求也在不斷的增加。會計準則要以提高會計信息質(zhì)量為前提，以滿足投資者、債權(quán)人、政府和企業(yè)管理層等有關(guān)方面對會計信息的要求，同時要以規(guī)范會計行為，維持會計工作秩序，維護社會公眾利益等為目的。因此，在2006年2月15日，財政部發(fā)布了新的中國會計準則體系。這標志著適應(yīng)我國市場經(jīng)濟發(fā)展要求，，與國際準則趨同的新企業(yè)會計準則體系得到正式建立，這是我國會計發(fā)展史上新的里程碑。經(jīng)過各方多年努力，我國終于構(gòu)建起了與中國國情相適應(yīng)同時又充分與國際財務(wù)報告準則趨同的、涵蓋各類企業(yè)（小企業(yè)除外）的各項經(jīng)濟業(yè)務(wù)、獨立實施的會計準則體系。這其中就包括《企業(yè)會計準則第11號——股份支付》。 一直以來，股份支付激勵機制在發(fā)達國家頗為盛行，并得到廣泛的發(fā)展。關(guān)于股份支付配套準則的制定和研究也經(jīng)歷一個較為漫長的階段之后，日漸發(fā)展的較為成熟，例如美國財務(wù)會計準則委員會在2004年12月發(fā)布的修訂后的《財務(wù)會計準則公告第123號——以股份為基礎(chǔ)的支付》，其中的相關(guān)規(guī)定被認為是能夠全面規(guī)范企業(yè)對于股份支付的會計處理。在我國國內(nèi)市場不斷國際化的同時，我國的企業(yè)從企業(yè)發(fā)展的角度，也在不斷地嘗試以股權(quán)激勵為代表的股份支付計劃。而股份支付準則從發(fā)布到至今，已經(jīng)在上市公司實施了近七年，在這期間準則在企業(yè)的實際運用中的具體情況值得研究分析。本文主要采用了定性分析以及案例分析的方法，根據(jù)財政部會計司每年公布一次的上市公司執(zhí)行企業(yè)會計準則情況分析報告，分析研究了我國上市公司在實施股份支付計劃中出現(xiàn)的主要問題。首先根據(jù)報告中的數(shù)據(jù)，分析出我國上市公司股份支付計劃實施的整體情況，針對股份支付的形式的選擇，權(quán)益工具公允價值的確定方法及其披露，股份支付計劃的修改或取消以及可行權(quán)條件的設(shè)置和披露等準則缺陷提出問題。其次，分析現(xiàn)在這種狀況形成的原因，結(jié)合我國市場經(jīng)濟發(fā)展狀況等準則實施的外部環(huán)境對股份支付會計準則相關(guān)問題進行討論，指出當(dāng)前我國股份支付會計準則尚不完善的地方，提出相應(yīng)建議，以期為準則的完善貢獻一份力量。
[Abstract]:With the acceleration of the process of world economic integration, the globalization of international capital market, along with the further deepening of China's market economy reform and the continuous improvement and development of the capital market, The demand for accounting information is also increasing. Accounting standards should be based on improving the quality of accounting information, meet the requirements of investors, creditors, government and enterprise management, etc., and at the same time standardize accounting behavior and maintain accounting work order. To safeguard the interests of the public, etc. Therefore, in February 15, 2006, the Ministry of Finance issued a new Chinese accounting standards system. This marks the formal establishment of a new accounting standard system for enterprises which meets the requirements of the development of our market economy and converges with international standards, which is a new milestone in the history of accounting development in our country. After many years' efforts, China has finally set up an accounting standard system that adapts to China's national conditions and fully converges with the International Financial reporting Standards (IFRS), covering all kinds of economic operations of enterprises (except small enterprises) and independently implemented. This includes the Accounting Standards for Enterprises 11-share payments. All along, the stock payment incentive mechanism is popular in the developed countries, and has been widely developed. After a relatively long period, the formulation and research of the matching standards for share payment has gradually developed and become more mature. For example, the Financial Accounting Standards Board's revised Financial Accounting Standards Bulletin, No. 123-sharehold-based payments, issued in December 2004, is considered to be able to comprehensively regulate corporate performance Accounting treatment of share payments. At the same time, while the domestic market of our country is continuously internationalized, the enterprises in our country are constantly trying the stock payment plan represented by the equity incentive from the point of view of the development of the enterprise. The stock payment standard has been implemented in listed companies for nearly seven years since it was issued. During this period, it is worth studying and analyzing the concrete situation of the actual application of the standard in enterprises. This article mainly adopts the qualitative analysis and the case analysis method, according to the accounting department of the Ministry of Finance, published every year, listed companies implement the enterprise accounting standards analysis report. The main problems in the implementation of stock payment plan of listed companies in China are analyzed and studied. First of all, according to the data in the report, the paper analyzes the overall situation of the implementation of the stock payment plan of listed companies in China, the selection of the form of share payment, the method of determining the fair value of equity instruments and its disclosure. Changes or cancellations of share payment plans, as well as the setting and disclosure of exercise conditions raise questions. Secondly, this paper analyzes the reasons for the formation of the present situation, and discusses the relevant issues concerning the accounting standards for share payment in the light of the external environment of the implementation of the standards such as the development of the market economy in our country. This paper points out that the accounting standards of stock payment in our country are not perfect at present, and puts forward corresponding suggestions in order to contribute to the perfection of the standards.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F830.42;F832.33

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