瑞和装饰IPO股份支付会计应用的影响案例分析

发布时间：2018-06-22 16:29

本文选题：瑞和装饰 + IPO股份支付　；参考：《兰州大学》2014年硕士论文

【摘要】：在大数据时代、市场经济背景下,我国资本市场和金融市场尚不成熟,面临复杂多变、跌宕起伏的国内外经济金融环境,企业的经营风险和财务风险也越来越大,监管者的难度也越来越大。IPO企业的股份支付会计应用问题已经给市场带来了新的冲击,引起了相关监管者的重视,建立完善的监管机制、出台完善的会计处理和信息披露政策,有利于降低市场震荡、保护投资者利益,已经势在必行,迫在眉睫,刻不容缓。本文以深圳瑞和装饰股份有限公司(以下简称瑞和装饰)IPO阶段股份支付会计应用为研究对象。首先,是对股份支付概念的阐述和IPO企业股份支付现状的描述,为科学、合理、规范的分析打好基础。其次,对瑞和装饰IPO股份支付的动机进行了深入的分析,指出瑞和装饰在IPO阶段进行股份支付的动机是吸引和留住高管和核心技术人员,降低人力资源风险和企业经营管理风险。再次,运用实证研究方法,通过多元线性回归,实证了IPO股份支付会计应用对企业利润的影响和企业合理运用股份支付的动机。然后综合运用定性分析和定量分析,定量分析中主要以指标比较分析法、比率分析法、综合分析法等财务分析理论为指导,以Z计分值模型和EVA为基础方法,从企业利润、税收、价值和风险等方面分析了瑞和装饰IPO股份支付会计应用对企业的影响。最后,根据对瑞和装饰IPO股份支付分析论证的过程和分析结果,总结案例结论,对其中存在的问题,得到案例启示,为市场监管者和政策制定者提供可参考的建议,为企业提供会计处理和信息披露的建议,从而保证市场秩序的健康、良好,以保护更多投资者的经济利益。但是由于本文作者的思维和所取得的资料受到限制,本文不能权衡所有利益相关者的利益,无法站在全方位的角度提出相关建议。
[Abstract]:In the era of big data, under the background of market economy, the capital market and financial market of our country are not mature, and face the complicated and changeable domestic and foreign economic and financial environment, and the management risk and financial risk of the enterprise are also increasing. The problem of accounting application of stock payment in IPO enterprises has brought new impact to the market, which has aroused the attention of relevant regulators, established a sound regulatory mechanism, and issued sound accounting processing and information disclosure policies. In order to reduce market shocks and protect the interests of investors, it is imperative, imminent and urgent. This paper takes Shenzhen Ruihe Decoration Co., Ltd. (hereinafter referred to as Ruihe Decoration) as the research object. Firstly, it describes the concept of share payment and the present situation of stock payment in IPO enterprises, which lays a good foundation for scientific, reasonable and standardized analysis. Secondly, this paper analyzes deeply the motivation of Rui and decorative IPO shares, and points out that the motivation of Ruihe decoration to pay shares in the IPO stage is to attract and retain senior executives and core technical personnel. Reduce the risk of human resources and management of enterprises. Thirdly, by using empirical research method and multiple linear regression, this paper demonstrates the impact of accounting application of IPO share payment on corporate profits and the motivation of rational use of share payment. Then the qualitative analysis and quantitative analysis are synthetically used. In the quantitative analysis, the financial analysis theories, such as index comparative analysis, ratio analysis and comprehensive analysis, are used as the guidance, and the Z score model and EVA are taken as the foundation method, and the profit of the enterprise is analyzed. Tax, value and risk are analyzed in this paper. Finally, according to the process and analysis result of stock payment analysis of Ruihe and decorative IPO, the conclusion of the case is summarized, and the enlightenment of the case is obtained, which can provide some suggestions for market regulators and policy makers. In order to ensure the healthy and good market order and to protect the economic interests of more investors, the suggestions of accounting treatment and information disclosure are provided for enterprises. However, due to the limitations of the author's thinking and the information obtained, this paper can not balance the interests of all stakeholders, and can not put forward relevant suggestions from a comprehensive perspective.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F426.92;F406.72

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