会计视角下企业激励中的股份支付方法研究

发布时间：2018-08-07 13:33

【摘要】：“以股份为基础的支付”简称股份支付，是指企业通过授予权益性工具或承担负债（以权益性工具为基础确定）获取员工或第三方提供的服务的交易。2006年我国首次发布了《企业会计准则第11号—股份支付》准则，，结束了长期以来我国股份支付交易缺乏统一会计准则规范的局面，为企业运用股份支付激励机制提供了理论与实务的指导。但是，尽管我国《股份支付》准则是在借鉴了国际财务报告准则并结合相关监管部门规范法规的基础上出台的，但其可能并未充分考虑我国当前的实际状况，存在形式上过于简单化、模糊化等缺陷，这不仅影响到准则的正确使用，甚至会使准则沦为利润操纵的工具。本文的研究目的就是要试图解决我国当前《股份支付》准则简单化、模糊化的问题，消除准则与我国经济现状不相适应的地方，通过完善准则使其能够得到切实广泛的应用，更好地服务于我国的经济建设和社会发展。本文以企业激励中的股份支付交易为研究对象，运用定量与定性相结合、实证分析等研究方法，在对国内外股份支付准则解析、比较的基础上，对企业激励中的股份支付交易的会计处理及应用进行具体研究分析，并在实务操作层面上实证研究股份支付交易过程，以期有助于相关政府监管部门和上市公司制定符合公司发展的股份支付激励制度，并有利于企业合理处理股份支付交易中涉及的会计和税务问题。本文认为应通过建设规范的经理人市场及资本市场，加强市场监管力度，努力营造有利于股份支付交易发展的外部环境；构建合理的企业内部管理和控制机制，加强对相关人员的职业教育；结合我国经济社会实际情况，进一步对我国股份支付准则进行修订和完善，采取系列措施保障企业有效运用股份支付激励机制。本文创造性成果在于，突破各种关于股份支付确认的理论争论，通过对国内外准则进行全方位比较研究，从而为以费用观为基础的股份支付准则提供操作性建议。文章通过实证分析研究，弥补了准则在操作上简单化、模糊化的缺陷，并在此基础上提出推动我国企业股份支付激励方法有效运行的措施及建议。
[Abstract]:"sharehold-based payments" shall be referred to as share payments, A transaction in which an enterprise acquires services provided by its employees or third parties by granting equity instruments or assuming liabilities (determined on the basis of equity instruments). In 2006, China issued the Accounting Standards for Enterprises No. 11-share payment Standards for the first time. It has put an end to the lack of unified accounting standards for stock payment transactions in China for a long time and provided theoretical and practical guidance for enterprises to apply the incentive mechanism of share payment. However, although our country's "share payment" standard was issued on the basis of drawing lessons from the international financial reporting standard and combining with the relevant regulatory regulations, it may not have fully considered the current actual situation in our country. There are some defects, such as simplification and fuzziness, which not only affect the correct use of the criterion, but also make the criterion become the tool of profit manipulation. The purpose of this paper is to try to solve the problems of simplification and fuzziness of the current Standard of share payment in China, to eliminate the place where the criterion is not suitable for the present economic situation of our country, and to make it widely and practically applied through perfecting the criterion. Better serve our country's economic construction and social development. This article takes the stock payment transaction in the enterprise incentive as the research object, uses the quantitative and qualitative combination, empirical analysis and other research methods, on the basis of the analysis and comparison of the domestic and foreign stock payment standards, This paper makes a concrete research and analysis on the accounting treatment and application of the stock payment transaction in the enterprise incentive, and empirically studies the stock payment transaction process at the practical operation level. In order to help the relevant government supervision department and listed company to formulate the incentive system of stock payment in accordance with the development of the company, and to help the enterprise deal with the accounting and tax problems involved in the transaction of share payment reasonably. In this paper, we should build a standardized manager market and capital market, strengthen market supervision, strive to create an external environment conducive to the development of share payment transactions, and build a reasonable internal management and control mechanism. We should strengthen the vocational education of the relevant personnel, further revise and perfect the standards of share payment in our country, and take a series of measures to ensure the effective use of the incentive mechanism of share payment by enterprises in accordance with the actual economic and social conditions of our country. The creative achievement of this paper is to break through all kinds of theoretical debates on the confirmation of share payment and to make a comprehensive comparative study of the standards at home and abroad so as to provide operational advice for the standard of share payment based on the view of expenses. Based on the empirical analysis, the paper makes up for the shortcomings of simplification and fuzziness in the operation of the criterion, and puts forward some measures and suggestions to promote the effective operation of the incentive method of stock payment in Chinese enterprises.
【学位授予单位】：陕西科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51

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