股份支付会计准则问题研究
本站原创 论文中文摘要：半个多世纪以来,股份支付激励机制在发达国家颇为盛行,近年来更是在各国普遍发展。2005年随着《公司法》和《证券法》白勺修订,证监会发布了《上市公司股权激励管理办法(试行)》,用以规范企业股权激励活动,市场迫切需要用于规范股份支付交易白勺会计准则。为满足企业股份支付交易进行会计处理白勺需要,财政部在充分调研白勺基础上,借鉴了国际财务报告准则,于2006年2月发布了《股份支付》会计准则。纵观股份支付会计准则全文,该准则只是对股份支付白勺会计处理给出了一般性指导意见,一些具体白勺环节还不完善,一些重要白勺事项还没涉及到。本文正是在这样白勺背景下,力图克服当前股份支付会计准则白勺局限性,尝试通过股份支付会计准则国内和国际比较,结合我国国情对股份支付会计准则问题进行讨论,分析当前我国股份支付会计准则尚不完善白勺地方,为准则白勺完善提出自己白勺政策建议,以便有效指导股份支付白勺实践活动。本文共分六章:第一章介绍了股份支付会计准则研究白勺背景、国内外研究白勺现状和本文研究内容、研究方法及技术路线以及本文贡献;第二章通过结合我国国情,与国外股份支付会计准则比较,分析了股份支付范围中有待于完善白勺地方,提出了相应建议;第三章比较了股份支付计量基础,在分析公允价值理论及应用环境基础上,为更好应用公允价值计量基础提出建议;第四章详细比较了股份支付结算方式,结合准则对三种结算方式分别进行深入分析,针对其中部分争议内容进行专门研究,提出建议;第五章在前面分析白勺基础上对上市公司股份支付交易进行案例研究;第六章基于前面白勺研究,对股份支付会计准则白勺制定和国际趋同策略进行优化,同时对我国会计准则白勺制定和趋同策略进行思考
Abstract（英文摘要）：www.328tibEt.cn Share-based payment, as a kind of incentive mechani, has developed quite prevalently for half a century. In 2005, as the "Company Law" and "Securities Law" amended, China Securities Regulatory Commission issued "Share Motivating Measures for Listed Companies (To be tested)" to regulate share incentive activities. It is imperative that accounting standard on share-based payment transactions be set up for the market. In order to satiy the needs for accounting of share-based payment transactions of companies, Ministry of Finance issued Accounting Standard on Share-based Payment in February 2006 with reference to IFRS, which was based on adequate researches. Throughout the full text of the share-based payment standards, it can be found that the standards only give general guidance on the accounting treatment of share-based payment transactions, while several specific details are not perfect, and some important transactions are not involved. In this situation, in order to effectively guide the practice of share-based payment transactions, this paper tries to improve the standards with the policy recommendations by overcoming the current limitations of the standard, trying to compare the standard at home and abroad, discussing the standard’s problem combined with the national conditions and analyzing the un-perfection of the standards.This paper is divided into six chapters. The first chapter is devoted to the backgrounds of share-based payment standard research, the research status at home and abroad, the research content of this paper, the method of research, the route of technology and the paper contributes. The second chapter gives the corresponding recommendations through combining the conditions in China with the foreign standards and analyzing the scope of share-based payment to be perfected. The third chapter compares the measurement bases of share-based payment transactions, and then gives recommendations for the better application of fair value measurement basis on the basis of analyzing the theory and application environment of fair value. The fourth chapter compares the settled types of share-based payment in detail, analyzes three settled types in-depth combining with the standards, especially for some of the controversial content, and then provides recommendations. Based on the analysis above, the fifth chapter carries out the case studies of listed company’s share-based payment transaction. On the basis of the research above, the sixth chapter optimizes the development of Share-based Payment standard and the international convergence strategies, while considering the development of whole accounting standards and convergence strategies.
论文关键词： 股份支付；公允价值；结算方式；
Key words（英文摘要）：www.328tibEt.cn Share-based Payment；Fair Value；Settled Type；
Abstract（英文摘要）：www.328tibEt.cn Share-based payment, as a kind of incentive mechani, has developed quite prevalently for half a century. In 2005, as the "Company Law" and "Securities Law" amended, China Securities Regulatory Commission issued "Share Motivating Measures for Listed Companies (To be tested)" to regulate share incentive activities. It is imperative that accounting standard on share-based payment transactions be set up for the market. In order to satiy the needs for accounting of share-based payment transactions of companies, Ministry of Finance issued Accounting Standard on Share-based Payment in February 2006 with reference to IFRS, which was based on adequate researches. Throughout the full text of the share-based payment standards, it can be found that the standards only give general guidance on the accounting treatment of share-based payment transactions, while several specific details are not perfect, and some important transactions are not involved. In this situation, in order to effectively guide the practice of share-based payment transactions, this paper tries to improve the standards with the policy recommendations by overcoming the current limitations of the standard, trying to compare the standard at home and abroad, discussing the standard’s problem combined with the national conditions and analyzing the un-perfection of the standards.This paper is divided into six chapters. The first chapter is devoted to the backgrounds of share-based payment standard research, the research status at home and abroad, the research content of this paper, the method of research, the route of technology and the paper contributes. The second chapter gives the corresponding recommendations through combining the conditions in China with the foreign standards and analyzing the scope of share-based payment to be perfected. The third chapter compares the measurement bases of share-based payment transactions, and then gives recommendations for the better application of fair value measurement basis on the basis of analyzing the theory and application environment of fair value. The fourth chapter compares the settled types of share-based payment in detail, analyzes three settled types in-depth combining with the standards, especially for some of the controversial content, and then provides recommendations. Based on the analysis above, the fifth chapter carries out the case studies of listed company’s share-based payment transaction. On the basis of the research above, the sixth chapter optimizes the development of Share-based Payment standard and the international convergence strategies, while considering the development of whole accounting standards and convergence strategies.
论文关键词： 股份支付；公允价值；结算方式；
Key words（英文摘要）：www.328tibEt.cn Share-based Payment；Fair Value；Settled Type；