我国上市公司股份支付会计处理研究

发布时间：2018-05-02 09:08

本文选题：股份支付 + 会计处理　；参考：《长安大学》2017年硕士论文

【摘要】：目前,有很多上市公司通过向高管,核心技术人员授予股份,激励他们为公司创造更大价值。2010年至2015年实施股份支付的企业已高达574家,可以看出未来会有更多的公司采用股份支付作为激励手段。在财务处理方面,如何把股份支付这一经济事项很好的体现在财务报告中,对股份支付准则提出了高的要求。2006年,财政部发布CAS11,为我国企业实施股份支付制度提供了会计处理思路,与IFRS2在内容上趋同。但股份支付在实施过程中会有很多细节问题,CAS11内容理论性较强,很多细节问题没有详细说明,会导致实际处理与准则规定有偏差。此外,会计准则解释也仅对股份支付的部分问题进行说明。本文通过分析股份支付会计处理流程与准则和相关规定进行比较,为准则的进一步完善提出建议。本文采用数据统计的方式发现上市公司采用股份支付制度作为激励手段有逐年递增趋势,意味着规范股份支付准则的实施有重大意义。根据股份支付的会计处理流程,并从2010年至2015年实施股份支付的公司中筛选出91家样本上市公司,从9个方面具体分析股份支付会计处理的实施现状问题,包括分析了股份支付事项的实质,授予日在实践中确定方法,对比分析股份支付和员工持股计划的不同;结合样本发现行权条件的设置较单一化和短期化,且激励幅度较低于历史水平;结合上市公司年报讨论权益工具公允价值的确定方法以及参数的选取情况;重点说明等待期内权益工具结算时为何仍按照授予日的价值计量,以及分析了以限制性股票激励时发放可撤销和不可撤销现金股利不同会计处理方式的原因;结合案例分析股份支付不同时点终止时激励费用不同的计提方式。此外分析股份支付涉及所得税会计相关问题,关注到会计确认的激励费用和税法允许扣除金额之间会产生差额,该差额如何处理准则没有对此做出规定,本文建议应调整权益。
[Abstract]:Today, many listed companies offer shares to executives and core technicians to encourage them to create greater value for the company. Between 2010 and 2015, 574 companies paid shares. It can be seen that in the future more companies will adopt share payment as an incentive. In terms of financial processing, how to make the economic matter of share payment well reflected in the financial report has put forward high requirements on the standards of share payment. In 2006, The CAS11 issued by the Ministry of Finance provides accounting ideas for Chinese enterprises to implement the share payment system and converges with IFRS2 in content. However, there will be a lot of detail problems in the implementation of stock payment. The content of CAS11 is more theoretical, and many details are not explained in detail, which will lead to the deviation between the actual treatment and the standard provisions. In addition, the interpretation of accounting standards is only part of the issue of share payment. This paper compares the accounting process of share payment with the standards and relevant regulations, and puts forward some suggestions for the further improvement of the standards. In this paper, we find that there is an increasing trend that listed companies adopt the stock payment system as an incentive means, which means that it is of great significance to standardize the implementation of the stock payment standard. According to the accounting process of share payment, 91 sample listed companies were selected from 2010 to 2015 to analyze the current situation of accounting treatment of share payment from 9 aspects. Including the analysis of the essence of the stock payment, the method of determining the grant date in practice, and the contrast analysis of the difference between the stock payment and the employee stock ownership plan, combined with the sample, it is found that the setting of the exercise conditions is simpler and shorter. And the incentive range is lower than the historical level; combined with the annual report of listed companies to discuss the fair value of equity tools and the selection of parameters; focus on the waiting period when the equity instrument settlement is still measured according to the value of the grant date, The paper also analyzes the reasons of different accounting methods of cancelable and irrevocable cash dividends under restricted stock incentive, and analyzes the different ways of calculating and withdrawing the incentive expenses when stock payment ends at different time points combined with a case study. In addition, this paper analyzes the problems related to income tax accounting, and pays attention to the difference between the incentive expenses of accounting recognition and the allowable deduction amount of tax law, which is not stipulated in the standard of how to deal with the difference. This paper suggests that the equity should be adjusted.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

【参考文献】