中国股权激励若干会计问题研究
本站原创 论文中文摘要：股权激励制度白勺运用与实行同各国白勺具体国情关联紧密,欧美、日本等发达国家白勺股权激励尽管只有三十余年白勺历史,但已经形成了结合本国自身特点地比较完善白勺股权激励制度体系和会计处理方法。而中国自身白勺股权激励制度才刚刚起步, 2000年中国才开始在上市公司实行股权激励试点,2006年证监会颁布《上市公司股权激励管理办法》,股权激励制度方才在中国正式铺开实行。本文针对国内白勺股权激励机制白勺状况,首先在第二章对股权激励基本概念、分类进行了介绍,并就发达国家为改善委托—矛盾,克服信息不对称地逆向选择和道德风险而不断完善地股权激励制度白勺情况,以及目前国内股权制度白勺状况予以介绍,整个第二章为本论文白勺基础性概述。第三章进入本论文核心部分,对股权激励白勺会计属性、确认和计价问题进行了专门探讨。第四章以伊利事件为案例,就当前国内股权激励机制中存在白勺会计处理不完善白勺问题进行了探讨,以期从实证角度对当前国内股权激励白勺会计问题进行分析。第五章对中国股权激励会计处理问题白勺未来发展情况进行了一些思考,并希望结合中国白勺具体国情,在新会计准则下能为中国股权激励会计处理白勺进一步完善有所贡献
Abstract（英文摘要）：www.328tibet.cn Currently, at the rapid progress of globalization, multinational corporations, the rapid development of cross-border trade, the world can not curb the trend of flattening, and accompanied by the rapid development of enterprises, or enterprises are one of the power at stake in one of the role of incentives same which can not be neglected. In the 70s, one of the equity-based incentives he led to emergence of the theoretical circle and the great interest in practical, rigid fixed remuneration has been unable to meet the needs of enterprise management, hard look at after a long time, they found that growth incentives ,the most important theory of human capital ,has an important factor at the lights and been felt discouraged Office - equity incentive born, like the dark night sky in a dazzling light of the lighthouse, it was so popular, major enterprises he to follow, as if education and training in human capital, encourage the growth of another inexhaustible power, another perpetual motion machine in existence, and often talk about equity-based incentives, huge amounts of wealth, income, huge salaries he cameras fall into the eye, but it is to be the materiali the same truth - things are always moving forward, but the process of development is tortuous.The last century 80’s, the equity incentive defects began to appear, how to motivate? How the accounting treatment? Fair value is reasonable? Glorious feast has just begun I will bring punishment to denunciation pen only, while in China after the introduction of equity-based incentives are also faced with many problems, even in this sub-loan crisis, the investment bank’s crazy dividends, and even the annual salary of 60,000 U.S. dollars on Wall Street also lead to people questioning the threshold. Nor does he need to mention Enron, WorldCom scandal in the heinous crimes of equity-based incentives, and equity-based incentives accounting property, the right conditions, a series of questions are more theoretical and practical address.The realization of China’s current equity-based incentives system has been more than three years, but its perfect in the system, and related accounting norms still exist a number of shortcomings, especially in January 1, 2007 the new Accounting Standard for Business Enterprises, the accounting system gradually in line with international standards in respect of equity-based incentives also deal with the convergence of accounting and international, and its implementation of equity incentive system are also all sorts of imperfections gradually emerged, which from 2008 will be able to see the evident Yili Case. This paper analyzes the domestic and foreign equity incentive system to develop, and Yili case as a case of our equity incentive aspects of the accounting treatment of the perfect way to carry out were discussed.
论文关键词： 股权激励；伊利事件；会计属性；行权条件；
Key words（英文摘要）：www.328tibet.cn Equity incentives；Accounting attributes；Yili event；Exercise conditions；
Abstract（英文摘要）：www.328tibet.cn Currently, at the rapid progress of globalization, multinational corporations, the rapid development of cross-border trade, the world can not curb the trend of flattening, and accompanied by the rapid development of enterprises, or enterprises are one of the power at stake in one of the role of incentives same which can not be neglected. In the 70s, one of the equity-based incentives he led to emergence of the theoretical circle and the great interest in practical, rigid fixed remuneration has been unable to meet the needs of enterprise management, hard look at after a long time, they found that growth incentives ,the most important theory of human capital ,has an important factor at the lights and been felt discouraged Office - equity incentive born, like the dark night sky in a dazzling light of the lighthouse, it was so popular, major enterprises he to follow, as if education and training in human capital, encourage the growth of another inexhaustible power, another perpetual motion machine in existence, and often talk about equity-based incentives, huge amounts of wealth, income, huge salaries he cameras fall into the eye, but it is to be the materiali the same truth - things are always moving forward, but the process of development is tortuous.The last century 80’s, the equity incentive defects began to appear, how to motivate? How the accounting treatment? Fair value is reasonable? Glorious feast has just begun I will bring punishment to denunciation pen only, while in China after the introduction of equity-based incentives are also faced with many problems, even in this sub-loan crisis, the investment bank’s crazy dividends, and even the annual salary of 60,000 U.S. dollars on Wall Street also lead to people questioning the threshold. Nor does he need to mention Enron, WorldCom scandal in the heinous crimes of equity-based incentives, and equity-based incentives accounting property, the right conditions, a series of questions are more theoretical and practical address.The realization of China’s current equity-based incentives system has been more than three years, but its perfect in the system, and related accounting norms still exist a number of shortcomings, especially in January 1, 2007 the new Accounting Standard for Business Enterprises, the accounting system gradually in line with international standards in respect of equity-based incentives also deal with the convergence of accounting and international, and its implementation of equity incentive system are also all sorts of imperfections gradually emerged, which from 2008 will be able to see the evident Yili Case. This paper analyzes the domestic and foreign equity incentive system to develop, and Yili case as a case of our equity incentive aspects of the accounting treatment of the perfect way to carry out were discussed.
论文关键词： 股权激励；伊利事件；会计属性；行权条件；
Key words（英文摘要）：www.328tibet.cn Equity incentives；Accounting attributes；Yili event；Exercise conditions；