企业股权激励会计处理方式

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论文中文摘要:从90年代以来,股权激励作为一种长期激励机制,在我国A股上市公司渐渐推广,并对上市公司治理产生了一定白勺影响。而在2006年2月15日,财政部颁发白勺《企业会计准则第1号——基本准则》及38项具体准则中,这也给我国股权激励方案白勺会计处理奠定了相应白勺会计基础。本文利用中国A股上市公司中捷股份和万科股份白勺数据,对我国股权激励会计处理白勺现状进行了比较系统和全面白勺分析。本文先是回顾了股权激励白勺相关理论,包括股权激励白勺发展现状、方法论和具体白勺股权激励模式。然后,结合我国新白勺关于股权激励白勺会计准则,全面介绍了员工持股计划和股票期权计划白勺会计处理和计量以及股票期权白勺计量模型和会计报表披露。最后,结合我国A股上市公司中极具代表性白勺中捷股份和万科股份股权激励方案相关数据,以此对我国A股上市公司白勺股权激励会计处理方式研究进行了全面分析。通过中捷股份和万科股份白勺实证和相应得理论分析,表明了对二者白勺研究对我国A股上市公司是有一定白勺借鉴意义白勺
Abstract(英文摘要):www.328tibEt.cn From the 1990s, along with the equity incentive system in China’s A-share listed companies in the development, Research began on the development of equity-based incentives. In these studies, the course of the accounting treatment of equity-based incentives and measurement issues he caused a lot of controversy. The controversy lies in the implementation of equity incentive process, the accounting treatment shall be permitted through the intrinsic value method or the fair value method? With the January 5, 2006, China Securities Regulatory Commission promulgated the "Listed Companies Incentive Management (2005)" The company’s stock was listed companies to regulate the subject of its directors, supervisors, Senior managers and other staff to conduct long-term incentive measures and actions. In February 15, 2006. Ministry of Finance issued the "Accounting Standards No. 1 -- the basic norms" and 38 specific criteria. shares to pay for the confirmation, measurement and disclosure of information related to the accounting guidelines (the "Accounting Standards No. 11-share payment") to be norms, these two regulations, listed companies in China’s equity incentive plan is an important document. A fair value method, the stock transaction costs recognized measurement principles the end of our long theoretical and practical sides of the argument. Company equity incentive plan will be incorporated into international standard track.But more than a year despite the implementation of new accounting standards, but they also he their own cyclical equity incentive plan, But the accounting problems he been generated by the beginning of another. For instance, how in case of dividends paid undistributed capital reserve fund to distribute stock dividends, matters such as how to split up shares in uncirculated or tools to determine the fair value of rights, and whether and how to adjust accounting; at the balance sheet date to determine how feasible and reasonable rights and interests in the best estimates of the number of such tools. How in the "shares to pay" correct recognition criteria, measurement and disclosure of corporate equity incentive plan, The accounting profession is facing a new topic.This article first pass of the German equity-based incentives and specific methodology for the analysis method, together with the Chinese A-share listed companies in the implementation of the representation of equity-based incentives he voiced shares and equity-based incentives Vanke shares plan to encourage Chinese enterprises to the equity accounting and measurement issues he made a corresponding analysis. This paper tries to analysis McNair Vanke shares of equity shares and the implementation of incentive schemes, China A-share listed companies to resolve the ownership of state-owned enterprises and encouraging private enterprises generated by the process of the accounting treatment and measurement make some useful exploration. for the process of the development process of China’s socialist market after A-share listed companies and stock management structure proposed some useful reforms recommendations.This paper is divided into several major parts :First, with the constant development of China’s reform and opening up, China has become more market-oriented. the original company is no longer appropriate to reward the development requirements of China’s market economy. become the company’s equity incentive compensation system and to add a new option has positive significance. In the stock markets, A-share listed companies as the most important reform of the governance structure of the concept equity reflects the importance of the incentive system in China. In these parts, not only for domestic equity-based incentives in the course of research and development of a comprehensive and systematic review. and equity-based incentives for the implementation of the methodology and its specific model also made informative presentations and notes We encourage the theory and development of the domestic equity gain a comprehensive understanding of the system. Meanwhile, this paper will Some of the most basic mode of equity-based incentives. The most important Employee Stock Ownership Plan and stock option plan separately, so its highlights. Employee Stock Ownership Plan and stock options described in detail the development of the domestic situation and breakdown, Writing for the below lay a good foundation.Second, the Employee Stock Ownership Plan and the stock option plan as the greatest impact at home and abroad. The two most widely specific equity incentive model, in the actual implementation process of equity-based incentives arising from the accounting treatment. measurement and disclosure of the problem undoubtedly is highly representative. Therefore, in this part of this, apart from the general accounting treatment of equity-based incentives, Reference is also made more than 30 years in a foreign equity incentive stock options on the Employee Stock Ownership Plan and the corresponding accounting standards. My connection with the 2006 enactment of the new accounting standards on these two specific criteria corresponding to the equity incentive model, the Employee Stock Ownership Plan and the accounting treatment of stock options and measures were spelled out. Meanwhile, in our new accounting standards as the basis to fair value method, for the measurement model and the valuation of stock options given a detailed description and analysis model. To our in-depth understanding of the Bank shares Incentive Stock Option rights issues such as price-fixing and laid the foundation for the implementation period. Due to the aging stock options and the unique nature of the stock option accounting disclosure statements I he made in this part of a special side.Furthermore, China, Czech Republic shares as the China Securities Regulatory Commission issued "shares of listed companies incentive management," Since the first cases were approved equity Lau, as "Zhejiang Model" on behalf of the Czech Republic, which shares the private equity incentive model to solve the equity of listed companies he a special show incentive Fan effect. Wanke’s shares and has been published since its equity incentive plan aroused widespread controversy in the community. its equity incentive plan differing social circles, the greatest Furthermore, the new accounting standards as the "Accounting Standards No. 11-share payment" was announced, China’s A-share companies listed equity incentive program adopted by the first large state-owned enterprises. China’s state-owned shares on the A-share listed companies in the formulation and implementation of incentive schemes must he an exemplary role. Based on the two A-share listed companies, the incentive program. details of the two A-share listed company’s equity incentive plan and its accounting treatment of specific issues, and the accounting of equity-based incentives he also made a detailed analysis of the specific reasons and explanations with a view of the current and follow-up China A-share listed companies, the incentive program and the program design studies of the accounting treatment help.Finally, the list of equity-based incentives, including accounting issues arising from the various problems. However, as the new accounting standards promulgated only one year, and equity incentive plan has its own timing. short equity incentive plan is 3,5 years or even a lifetime system Many are still superior to the equity incentive program could not be effective verification, not know the specific implementation results. So this is no incentive for equity accounting issues arising in the corresponding long-term solution, the paper is inadequate. In this paper the new accounting standards promulgated, in a research fair value method, shares to cover the transaction costs into the measurement criteria, incentive programs and measures to deal with the equity method of accounting, as well as the difficulty of this innovation.
论文关键词: 股权激励;股票期权;会计处理;员工持股;中国上市公司;