上市公司股权激励相关会计问题探讨

Accounting Issues of Listed Companies' Incentive Plans

为了规范与股权激励相关的会计处理,财政部于2006年颁布《企业会计准则第11号——股份支付》及其应用指南,对股权激励实务处理提供了良好的指导。但随着经济形势不断变化,新型股权激励业务不断出现,相关准则在执行中存在一些疑问。本文结合上市公司股权激励实例,对实务中出现的相关问题进行了分析和探讨,建议以"实质重于形式"的原则对股权激励相关会计问题进行处理,并不断完善股权激励配套制度及信息披露规定。

In order to regulate the accounting treatment of equity incentive plans, the Ministry of Finance issued ＂CAS No. 11 – Share-based Payment＂（＂The Standards＂） and related guidebook in 2006. The Standards provided decent guidance for the accounting treatment of equity incentive plans. However, as the economic environment changes, new types of business related to equity incentive plans emerge. The standards already in place face new challenges when applied empirically. This article aims to analyze the challenges by employing empirical cases of public-listed companies. In conclusion, the article suggests 1） substance over form for the accounting treatment of stock options; and 2） continuous improvement of mechanisms for information disclosure.