限制性股票股份支付会计核算解析

Analysis of Restricted Stock Share-Based Payment Accounting

随着我国资本市场发展速度的不断加快,发行限制性股票股份属于有效的股票激励方式之一,被广泛用于上市公司实务管理工作中,然而会计处理依旧存在一定的争议性,在确认、计量等方面需进一步研究与分析。再加之,我国企业会计准则对限制性股票股份支付会计处理方式并没有系统化、规范化的规定,所以针对限制性股份支付的会计处理工作已成为各个上市公司会计核算工作的难题。鉴于此,文章通过对限制性股票股份计算方式、确认方式以及有关股份支付费用在解锁期内的合理分摊进行研究与分析,旨在降低会计核算工作的难度,推动上市公司持续、稳定发展。

With the increasingly rapid development of China's capital market,issuing restricted stock shares is one of the effective stock incentive methods,which is widely used in the practical administration work of listed companies,but there is still a certain degree of controversy in accounting treatment,and further research and analysis are needed in terms of recognition and measurement.In addition,because China's enterprise accounting standards have not made systematic and standardized regulation on the accounting treatment for restricted stock share-based payment,the restricted stock sharebased payment accounting work has become one of the problems in the accounting work of listed companies.In view of this,this paper studies and analyzes the calculation method and confirmation method of restricted stock shares and how to reasonably allocate the relevant share payment expenses during the unlocking period.It aims to reduce the difficulty of accounting work and promote the sustainable and stable development of listed compan ies.