股份支付在中小企业IPO的应用问题研究

发布时间：2018-03-30 22:00

本文选题：股份支付　切入点：中小企业　出处：《天津大学》2013年硕士论文

【摘要】：2007年1月1日，《企业会计准则第11号——股份支付》在我国上市公司范围内开始施行，对上市公司涉及“以股份为基础的支付”交易起到了较好的统一规范作用。然而，该准则执行五六年来，在我国中小企业IPO过程中，执行股份支付准则的情况却并不乐观，存在“执行难”问题。基于这些现状及问题，本文以最近两年成功IPO上市的中小企业为例，对其上市前三年涉及的股份支付的具体情形及其处理情况进行分析研究。针对我国中小企业上市前普遍采用的较特殊的股权激励方式，即“控股股东将部分股权低价转让给激励对象”及“激励对象低价向公司增资”两种方式，从股份支付的定义及其特征出发，借助目前国内外有关股份支付理论的研究成果，对这些股权激励方式及其具体情形是否属于股份支付范畴作了分析与界定，对股份支付的会计计量属性——公允价值的计量标准问题进行了分析论述，同时根据不同的股权激励方式，对股份支付费用的确认问题作了研究分析，并提出了应用对策与建议。本文的研究，在一定程度上弥补了现行股份支付准则在规范上较简单或较模糊之不足，以及在应用上难以满足指导目前我国中小企业IPO实务的缺陷；同时，，在国家相关监管部门出台非上市股份公司的股份支付实施细则或应用指南之前，希望能对未上市股份公司的股份支付交易会计处理实务提供一定的指导或参考借鉴。
[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.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F276.3;F832.51;F275

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