股东福利会计问题研究

发布时间：2018-04-09 09:44

本文选题：股东福利　切入点：实物股利　出处：《浙江工商大学》2017年硕士论文

【摘要】：随着我国资本市场的不断发展,上市公司对股东的回馈越来越被重视。近几年,上市公司向股东发放实物的行为悄然兴起。据统计,目前已有十六家上市公司向其股东进行了共计二十三次的实物发放,发放的内容和形式不尽相同。在新的经济业务出现之后,对其进行系统的分析显得十分必要。股东福利(shareholder perks),是股份公司针对股东以非现金形式发放的特殊权益,其形式多取决于公司的性质。股东福利这种现象在国外较为常见,日本、美国、英国、澳大利亚、加拿大等国的上市公司均有提供,股东福利已经成为影响投资者投资决策的重要因素。在我国,上市公司向股东发放实物的行为尚无定论,主要存在股东福利说、实物股利说以及广告营销说。目前学术界比较认可的观点是股东福利说,认为我国上市公司向股东发放实物的行为本质上与国外相一致,所发放的实物属于股东福利,是上市公司向股东发放的特殊权益。本文首先对于股东福利的交易属性进行界定,基于实质重于形式原则,将其确定为上市公司与股东之间进行的非现金形式的权益性交易,并且将同为权益性交易的实物股利和股东福利进行辨析。在此基础上,本文通过对我国上市公司向股东进行股东福利发放行为的描述性统计以及案例分析,指出目前我国上市公司将其确定为损益性交易的会计处理存在偏差,对财务报表数据及财务指标造成一定的影响。通过对案例的分析与总结,本文从股东福利的交易性质和财务影响两个方面得出研究结论,并对于规范我国上市公司发放股东福利提出对策建议。我国资本市场中股东福利行为出现的时间较短,理论界对于股东福利的规范性研究并不多见,实证及案例研究更是少之又少。本文从上市公司发放股东福利的案例出发,对这一新兴的经济行为展开研究,对股东福利的交易性质和财务影响进行分析,丰富了股东福利的理论与实践,对我国上市公司股东回馈方式提供了借鉴和参考。
[Abstract]:With the development of capital market, listed companies pay more and more attention to shareholder feedback.In recent years, listed companies to the shareholders of the issue of physical behavior quietly rising.According to statistics, at present, 16 listed companies have issued a total of 23 times to their shareholders, and the contents and forms of the distribution are different.After the emergence of new economic business, it is necessary to analyze it systematically.Shareholder benefits are special rights and interests issued by shareholding companies against shareholders in the form of non-cash, the form of which mostly depends on the nature of the company.The phenomenon of shareholder welfare is common in foreign countries. Listed companies in Japan, the United States, the United Kingdom, Australia, Canada and other countries provide shareholder welfare, which has become an important factor affecting investors' investment decisions.In our country, there is no conclusion on the behavior of the listed company to distribute to the shareholders. There are mainly the shareholder welfare theory, the real dividend theory and the advertising marketing theory.At present, the view of the academic circles is that the shareholder welfare theory, which holds that the behavior of the listed company to distribute the material object to the shareholder is essentially consistent with that of the foreign country, and the material object issued belongs to the shareholder welfare and is the special rights and interests issued to the shareholder by the listed company.Based on the principle that substance is more important than form, this paper defines the transaction attribute of shareholder welfare as a non-cash equity transaction between listed company and shareholders.And will be the equity transaction of the real dividend and shareholder welfare discrimination.On this basis, through the descriptive statistics and case analysis of the behavior of issuing benefits to the shareholders of listed companies in China, this paper points out that there is a deviation in accounting treatment in which the listed companies in our country define them as profit and loss transactions at present.To the financial statement data and financial indicators have a certain impact.Through the analysis and summary of the cases, this paper draws a conclusion from two aspects of the transaction nature and financial impact of shareholders' welfare, and puts forward some countermeasures and suggestions for standardizing the distribution of shareholder welfare by listed companies in China.In the capital market of our country, the behavior of shareholder welfare appears for a short time, the normative research on shareholder welfare is rare in the theoretical circle, and the empirical and case studies are even less.Based on the case of shareholder welfare issued by listed companies, this paper studies the emerging economic behavior, analyzes the transaction nature and financial impact of shareholder welfare, and enriches the theory and practice of shareholder welfare.It provides reference and reference for shareholders feedback of listed companies in China.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51

【参考文献】