股权激励会计问题研究-会计学专业论文.docx

I万方数据 I 万方数据 股权激励会计问题研究 摘要 由于股权激励机制能够有效地解决委托—代理问题，激励员工、增强企业效益， 在西方已经得到了广泛应用。我国于上世纪 90 年代引入了股权激励制度，由于当时 没有具体的法规规范实施较少。随着近年来相关法规制度的不断完善，尤其是 2006 年《企业会计准则第 11 号——股份支付》和《企业会计准则第 22 号——金融工具 确认与计量》的颁布，为股权激励的实施创造了有利的条件，实施公司数量呈直线上 升。但 2008 年受金融危机和证监会连续颁布的 3 个《股权激励有关事项备忘录》的 影响，很多方案由于不满足条件而夭折，股权激励的实施受到前所未有的打击，新准 则实施后出现了伊利、海南医药等公司因激励费用激增而巨亏的现象，这些问题的出 现暴露了我国股权激励会计准则仍存在的一些问题。正是在这样的背景下，本文希望 通过对股权激励会计相关问题的研究，能够使股权激励会计准则更加全面和完善，推 动股权激励机制在我国的健康发展。 本文采用规范研究和案例研究相结合的研究方法，通过对股权激励会计的理论研 究，并在对中外股权激励相关会计准则对比分析，以及我国股权激励应用现状分析的 基础上，研究股权激励会计在确认、计量、披露方面存在的问题，提出相应的完善建 议，并结合案例研究具体分析海南医药在股权激励实施过程中出现的相关会计问题， 探讨其具体解决方法。 本文的创新之处在于：一是建议股权激励会计计量方法应以公允价值法为主，不 满足条件的非上市公司可以采用内在价值法；二是对分次行权条件下等待期的确定方 法进行研究，得出相关结论；三是对海南医药期权公允价值计量采用B-S模型和二项 式模型两种方法进行比较分析，得出了该公司很可能有利用公允价值定价模型的选择 来操纵利润嫌疑。 关键词： 股权激励 股权激励会计 确认 计量 披露 II万方数据 II 万方数据 Research on Share-based Incentive Accounting Problems Abstract The share-based incentive mechanism has been widely used in the west for it is able to effectively solve the problems in respects of principal-agency, motivation of employees, improvement of efficiency. In the 90s of last century it was introduced into China, however, it was less effective for the reason there were little specific legal regulations. In recent years, the numbers of companies that adopted the share-based incentive have been increased a linear upward because of the issuance and improvements of relevant laws and regulations, especially in 2006, the issuance of Share-based Payment and Recognition and Measurement of Financial Instruments, it created a favorable condition for the performance of share-based incentive mechanism. However, in 2008, with the financial crisis and the issuance of three Memoranda by SFC on Share-based incentive related issues, the implementation of share-based incentive suffers a unprecedented strike and was in termination for many requirements related were not met, and some companies have suffered huge losses for the sharply increase of expenditures on incentive policies such as YiLi Ha