我国股份支付会计研究

发布时间：2018-06-30 08:01

本文选题：股份支付 + 会计确认　；参考：《中国财政科学研究院》2017年硕士论文

【摘要】：伴随着经济学理论而产生的股权激励能够对职工形成长期有效的激励效果,引起了世界范围内的关注和讨论,1952年美国辉瑞公司把股票期权引入了薪酬制度,标志着以股份为基础的支付制度开始盛行。我国的股份支付起步较晚,但是发展很快,《公司法》、《证券法》、《上市公司股权激励管理办法》、《企业会计准则第11号——股份支付》以及相关的会计准则解释相继颁布。随着股份支付的不断应用、股份支付类型的创新以及实务操作的灵活多变,股份支付在应用过程中不断出现新的问题。对股份支付会计进行研究,对于完善股份支付理论和规范股份支付实务都具有重要的意义。本文在研究过程中采用了规范研究、统计分析、归纳总结等多种方法。本文主要由五部分构成。第一部分是绪论,主要介绍本文的研究背景和意义、国内外文献综述以及创新与不足。第二部分是股份支付概念界定和理论剖析,首先介绍了股份支付的定义和类型,然后探讨股份支付的经济实质,最后介绍了股份支付会计确认观点和会计计量观点。第三部分是股份支付现状描述和会计问题分析,这部分利用统计数据对上市公司的股份支付现状进行统计和描述,然后结合实务案例分析股份支付准则的不完善之处和准则在应用过程中存在的主要问题。第四部分提出完善股份支付准则和规范实务操作的建议措施。第五部分是本文的研究结论。通过研究本文认为,股份支付能够通过可行权条件、特殊支付对价等内容的设计,为企业与职工搭建利益共享、风险共担的桥梁,对职工形成长期有效的激励作用。但是应当加强会计规范以保证其合理运用。本文支持股份支付费用化、采用公允价值法计量、将授予日作为权益工具公允价值的计量时点等观点。本文认为股份支付存在的问题包括两个层面,首先股份支付准则本身存在不完善之处,比如权益工具公允价值的确定存在盈余管理空间,行权数量的估计自由化,信息披露要求不高,其次,股份支付准则在实务应用中也存在一些问题,比如部分企业未就负有回购义务的限制性股票确认负债,分期行权的股票期权或分期解锁的限制性股票的费用摊销存在不当之处,部分企业股份支付计划的取消动机值得深思。本文建议,进一步完善股份支付准则,同时规范实务中的会计处理。本文的创新之处在于,在论述股份支付的经济实质时,不仅结合了经济学理论,而且将股份支付与支付薪酬取得职工服务和购买其他方服务进行对比,在分析问题时列举了一些上市公司作为例证,从而使论证更加符合实际情况。本文的不足之处在于,由于股份支付会计信息披露不完整,所以本文所获取的信息和数据不够充分,得出的结论可能还需要进一步验证。
[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.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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