股份支付会计准则问题分析-会计学专业论文.docxVIP

万方数据 万方数据 股份支付会计准则问题研究 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》的修订，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 支付交易的会计准则。为满足企业股份支付交易进行会计处理的需要，财政部在充分 调研的基础上，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的会计处理给出了一般性 指导意见，一些具体的环节还不完善，一些重要的事项还没涉及到。本文正是在这样 的背景下，力图克服当前股份支付会计准则的局限性，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的地方，为准则的完善提出自己的政策建议，以便有效指导股 份支付的实践活动。 本文共分六章：第一章介绍了股份支付会计准则研究的背景、国内外研究的现状 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的地方，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；第五章在前面分析的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 前面的研究，对股份支付会计准则的制定和国际趋同策略进行优化，同时对我国会计 准则的制定和趋同策略进行思考。 [关键词] 股份支付；公允价值；结算方式 I Research on Problems of Share-based Payment Accounting Standard Abstract Share-based payment, as a kind of incentive mechanism, 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 satisfy 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 t