员工持股计划会计处理问题初探

A Preliminary Study of Accounting for ESOPs

目前,员工持股计划的会计处理尚无明确的规定,实务中存在不一致的处理方法,亟待根据员工持股计划的特点规范其会计处理。本文首先根据员工持股计划的主要内容分析了截至2015年底的实施现状,着重探讨了员工持股计划会计处理判断的逻辑思路,并结合案例进一步分析了适用股份支付准则、职工薪酬准则以及或有事项准则的各种情形。

At present, there have been no specific standards on the accounting for Employee Stock Ownership Plans(ESOPs), so the accounting methods vary in practice. In this area, standards need to be developed urgently according to the characteristics of ESOPs. This article, based on the main contents of ESOPs, analyzes their implementation by the end of 2015 and explores the reasoning behind the judgments on accounting treatment of ESOPs. Finally, by using case studies, it further analyzes various situations and their applicable standards, including stock-based payment standards, employee compensation standards and standards for contingencies.