上市公司股份支付会计处理问题研究

Research on Accounting Treatment Problems of Share-based Payment of Listed Companies

以相关政策文件和上市公司公开披露的信息为基础,研究实施股权激励计划的上市公司股份支付会计处理中的问题并分析其可能产生的后果。建议进一步完善股份支付准则内容,包括细化对股份支付成本计量的规定、完善取消股权激励计划的会计处理等;同时,相关部门要加强对上市公司执行企业会计准则的监管力度;最后,强化对上市公司财务负责人的管理也有利于促进股份支付健康持续发展。

This paper studied the accounting treatment problems of share-based payment of listed companies that implement equity incentive plans and analyzed the possible consequences, based on the relevant policy documents and the publicly disclosed information of listed companies. And then it suggested that the contents of the share-based payment guidelines should be further improved, which included refining the measurement of share-based payment fees and improving the accounting treatment of the cancellation of equity incentive plans. Besides, it suggested that the relevant departments should strengthen the supervision of listed companies in implementing accounting standards, such as paying attention to the accounting treatment of restricted stocks with repurchase obligations and strengthening the requirements for information disclosure of share-based payment, etc. Finally, it thought that it’s necessary to strengthen the management of financial leaders of listed companies so as to promote the healthy and sustainable development of share-based payment.