我国股份支付准则的应用研究

发布时间：2018-06-26 21:07

本文选题：股份支付 + 现状　；参考：《天津商业大学》2013年硕士论文

【摘要】：随着世界经济一体化进程的不断加速，国际资本市场的全球化，同时伴随着我国市场经济改革的进一步深化以及资本市场的不断完善和发展，企业会计信息的需求也在不断的增加。会计准则要以提高会计信息质量为前提，以满足投资者、债权人、政府和企业管理层等有关方面对会计信息的要求，同时要以规范会计行为，维持会计工作秩序，维护社会公众利益等为目的。因此，在2006年2月15日，财政部发布了新的中国会计准则体系。这标志着适应我国市场经济发展要求，，与国际准则趋同的新企业会计准则体系得到正式建立，这是我国会计发展史上新的里程碑。经过各方多年努力，我国终于构建起了与中国国情相适应同时又充分与国际财务报告准则趋同的、涵盖各类企业（小企业除外）的各项经济业务、独立实施的会计准则体系。这其中就包括《企业会计准则第11号——股份支付》。一直以来，股份支付激励机制在发达国家颇为盛行，并得到广泛的发展。关于股份支付配套准则的制定和研究也经历一个较为漫长的阶段之后，日渐发展的较为成熟，例如美国财务会计准则委员会在2004年12月发布的修订后的《财务会计准则公告第123号——以股份为基础的支付》，其中的相关规定被认为是能够全面规范企业对于股份支付的会计处理。在我国国内市场不断国际化的同时，我国的企业从企业发展的角度，也在不断地尝试以股权激励为代表的股份支付计划。而股份支付准则从发布到至今，已经在上市公司实施了近七年，在这期间准则在企业的实际运用中的具体情况值得研究分析。本文主要采用了定性分析以及案例分析的方法，根据财政部会计司每年公布一次的上市公司执行企业会计准则情况分析报告，分析研究了我国上市公司在实施股份支付计划中出现的主要问题。首先根据报告中的数据，分析出我国上市公司股份支付计划实施的整体情况，针对股份支付的形式的选择，权益工具公允价值的确定方法及其披露，股份支付计划的修改或取消以及可行权条件的设置和披露等准则缺陷提出问题。其次，分析现在这种状况形成的原因，结合我国市场经济发展状况等准则实施的外部环境对股份支付会计准则相关问题进行讨论，指出当前我国股份支付会计准则尚不完善的地方，提出相应建议，以期为准则的完善贡献一份力量。
[Abstract]:With the acceleration of the process of world economic integration, the globalization of international capital market, along with the further deepening of China's market economy reform and the continuous improvement and development of the capital market, The demand for accounting information is also increasing. Accounting standards should be based on improving the quality of accounting information, meet the requirements of investors, creditors, government and enterprise management, etc., and at the same time standardize accounting behavior and maintain accounting work order. To safeguard the interests of the public, etc. Therefore, in February 15, 2006, the Ministry of Finance issued a new Chinese accounting standards system. This marks the formal establishment of a new accounting standard system for enterprises which meets the requirements of the development of our market economy and converges with international standards, which is a new milestone in the history of accounting development in our country. After many years' efforts, China has finally set up an accounting standard system that adapts to China's national conditions and fully converges with the International Financial reporting Standards (IFRS), covering all kinds of economic operations of enterprises (except small enterprises) and independently implemented. This includes the Accounting Standards for Enterprises 11-share payments. All along, the stock payment incentive mechanism is popular in the developed countries, and has been widely developed. After a relatively long period, the formulation and research of the matching standards for share payment has gradually developed and become more mature. For example, the Financial Accounting Standards Board's revised Financial Accounting Standards Bulletin, No. 123-sharehold-based payments, issued in December 2004, is considered to be able to comprehensively regulate corporate performance Accounting treatment of share payments. At the same time, while the domestic market of our country is continuously internationalized, the enterprises in our country are constantly trying the stock payment plan represented by the equity incentive from the point of view of the development of the enterprise. The stock payment standard has been implemented in listed companies for nearly seven years since it was issued. During this period, it is worth studying and analyzing the concrete situation of the actual application of the standard in enterprises. This article mainly adopts the qualitative analysis and the case analysis method, according to the accounting department of the Ministry of Finance, published every year, listed companies implement the enterprise accounting standards analysis report. The main problems in the implementation of stock payment plan of listed companies in China are analyzed and studied. First of all, according to the data in the report, the paper analyzes the overall situation of the implementation of the stock payment plan of listed companies in China, the selection of the form of share payment, the method of determining the fair value of equity instruments and its disclosure. Changes or cancellations of share payment plans, as well as the setting and disclosure of exercise conditions raise questions. Secondly, this paper analyzes the reasons for the formation of the present situation, and discusses the relevant issues concerning the accounting standards for share payment in the light of the external environment of the implementation of the standards such as the development of the market economy in our country. This paper points out that the accounting standards of stock payment in our country are not perfect at present, and puts forward corresponding suggestions in order to contribute to the perfection of the standards.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42;F832.33

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