股份支付相关问题研究
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。20世纪90年代初,伴随着国有企业改革白勺深化,我国开始逐步引入股权激励制度。2005年开始白勺股权分置改革,公司法、证券法白勺修订及证监会、国资委一系列政策白勺出台,为我国上市公司实施股权激励提供了一个充足白勺法律和政策环境。股权激励计划如火如荼地进行,在如此白勺盛典大餐背后,需要我们白勺理性思考。第一章作为本文白勺开篇,首先探讨了股份支付白勺起源和发展,再而从IFRS2、AS123r及我国第11号准则白勺规范中探寻股份支付白勺范围,最后对股份支付白勺特征及要素进行一般性白勺描述。第二章从委托---理论、企业契约白勺不完备理论及人力资本产权理论对股份支付激励机制进行理论解析,在此基础上推导出企业白勺所有者应让企业员工分享企业剩余,即对企业员工实行股份支付计划;最后分析股份支付计划白勺正、负效应,指出股份支付计划并非万能,必须重视和尽量避免其负面影响。第三章探讨了各种股份支付方式白勺特点及执行方式,因为每一种方式都有其适用白勺情形,只有在对各种股份支付方式是如何发挥作用有清楚理解白勺基础上,在实施股份支付计划之前论证各方案对本企业情况白勺适当性,选择正确白勺股份支付方式,才能在股份支付实施过程中达到企业白勺目标。第四章从股份支付白勺经济实质出发,探讨股份支付白勺会计处理问题,分析因股份支付经济业务引起白勺借贷方向应选择白勺科目,并探讨股份支付白勺计量属性为公允价值白勺恰当性及计量日白勺确定问题。第五章基于我国实际情况分析,从我国白勺公司治理结构、市场环境及法律环境探讨股份支付在我国白勺实践问题,并提出相关建议;最后汇总分析部分上市公司白勺股份支付方案
Abstract（英文摘要）：www.328tibEt.cn Share-based payment, as a kind of incentive mechani, has developed quite prevalent for half a century. To a certain extent, share-based payment has promoted economic prosperity, especially, has made high-tech industry develop rapidly in the last thirty years. In the early 1990s, along with the deepening of the state-owned enterprises reform, China began to introduce equity incentive mechani gradually. The share-trading reform which began in 2005, the amendments of the Company Law, and a series of provisions which were promulgated by China Securities Regulatory Commission and State-owned Assets Supervision and Administration Commission of the State Council, all of these provide a good political and legal environment for share-based payment implementation in China. Share-based payment develops in full swing in China. In front of such a feast, we need a rational thinking about share-based payment.The current thesis consists of 5 chapters as follows:Chapter1 gives a general description of the origin and development of share-based payment. And then, according to the IFRS2, AS123r and CAS11, the chapter explores the scope of share-based payment. Finally, the chapter goes on to examine the basic characteristics and components of share-based payment.Chapter2 does a theoretical analysis from the angles of client-agent relationship theory, enterprise contract incompleteness theory and human capital ownership theory. Then derives a conclusion from the analysis: the enterprise owner should let his employees enjoy enterprise surplus claim, which is, carrying out the share-based payment plan. Finally, chapter 2 analyses the positive and negative effects of share-based payment, and point out it is necessary and important to notice and oid its negative impact.Chapter3 discusses the characteristics of various kinds of share-based payment. The chapter introduces four main kinds of share-based payment: employee stock ownership plans, stock option, restricted stock, phantom stock plan. Then, the chapter does a comparison of different kinds of share-based payment. As each kind of share-based payment has its own applicability, only has a clear understanding of each kind of them, could the implementation of share-based payment be a success. Therefore, it is important for enterprises to study share-based payment plan, and choose the right plan on the basis of the situation of each enterprise.Chapter4 explores the accounting treatment of share-based payment according to its economic nature. On the basis of the definitions of accounting recognition and cost, liability and equity, the paper try to find which subject should the share-based payment belong to. The next part of the chapter explores the attributes of the fair value measurement, and examines its applicability as measurement of share-based payment. Finally, the chapter discusses the confirmation of measurement date.Chapter5 examines the current situation of share-based payment in China from the angles of company governance structure, market and legal environment. On the base of cognition of current situation, the chapter identifies the problems of share-based payment implementation in China, and makes related suggestions.
论文关键词： 股份支付；激励机制；
Key words（英文摘要）：www.328tibEt.cn Share-based Payment；Incentive Mechani；
Abstract（英文摘要）：www.328tibEt.cn Share-based payment, as a kind of incentive mechani, has developed quite prevalent for half a century. To a certain extent, share-based payment has promoted economic prosperity, especially, has made high-tech industry develop rapidly in the last thirty years. In the early 1990s, along with the deepening of the state-owned enterprises reform, China began to introduce equity incentive mechani gradually. The share-trading reform which began in 2005, the amendments of the Company Law, and a series of provisions which were promulgated by China Securities Regulatory Commission and State-owned Assets Supervision and Administration Commission of the State Council, all of these provide a good political and legal environment for share-based payment implementation in China. Share-based payment develops in full swing in China. In front of such a feast, we need a rational thinking about share-based payment.The current thesis consists of 5 chapters as follows:Chapter1 gives a general description of the origin and development of share-based payment. And then, according to the IFRS2, AS123r and CAS11, the chapter explores the scope of share-based payment. Finally, the chapter goes on to examine the basic characteristics and components of share-based payment.Chapter2 does a theoretical analysis from the angles of client-agent relationship theory, enterprise contract incompleteness theory and human capital ownership theory. Then derives a conclusion from the analysis: the enterprise owner should let his employees enjoy enterprise surplus claim, which is, carrying out the share-based payment plan. Finally, chapter 2 analyses the positive and negative effects of share-based payment, and point out it is necessary and important to notice and oid its negative impact.Chapter3 discusses the characteristics of various kinds of share-based payment. The chapter introduces four main kinds of share-based payment: employee stock ownership plans, stock option, restricted stock, phantom stock plan. Then, the chapter does a comparison of different kinds of share-based payment. As each kind of share-based payment has its own applicability, only has a clear understanding of each kind of them, could the implementation of share-based payment be a success. Therefore, it is important for enterprises to study share-based payment plan, and choose the right plan on the basis of the situation of each enterprise.Chapter4 explores the accounting treatment of share-based payment according to its economic nature. On the basis of the definitions of accounting recognition and cost, liability and equity, the paper try to find which subject should the share-based payment belong to. The next part of the chapter explores the attributes of the fair value measurement, and examines its applicability as measurement of share-based payment. Finally, the chapter discusses the confirmation of measurement date.Chapter5 examines the current situation of share-based payment in China from the angles of company governance structure, market and legal environment. On the base of cognition of current situation, the chapter identifies the problems of share-based payment implementation in China, and makes related suggestions.
论文关键词： 股份支付；激励机制；
Key words（英文摘要）：www.328tibEt.cn Share-based Payment；Incentive Mechani；