The Share-Based Payment Research Of Enterprise Excitation From The Perspective Of Accounting

Share-based payment transactions are the transactions that the enterpriseobtains workers or other party service by granting equity instrument orundertaking equity-instrument-based liabilities.In2006China issued “paymentin accounting standard for business enterprises”guideline first time,it ended thelong-term situation of our country stock payment transaction lacking of unifiedaccounting standards,and it provides a theoretical and practical guide for theenterprise. Although,Chinese “payment”guideline published on the basis ofreferencing the international financial reporting standards and related regulatorynorms and regulations,its formulation process not fully considered our countrycurrent and actual condition,the form is too simple and vague.It not only affectthe criterion used correctly,but also may make the guideline as a tool formanipulating profits.The purpose of this research is to solve our country current “payment”guidelines for simplification, fuzzy problem,eliminate the places that thestandards not suit with Chinese economic status.Through the improvement ofstandards which can be effectively used,thereby the standards can service in ourcountry economy society construction and development.This research makes theincentive of share-based payment transaction as study object and uses thecombination of quantitative and qualitative analysis, positive analysis and so on.On the basis of analysis and comparison about domestic and foreign share-basedpayment standards,this research make specific research and analysis on theincentive of share-based payment transaction accountant processes andapplication.Through the empirical study of specific share-based paymenttransaction process,we look forward to contribute that the relevant governmentdepartments and the listed companies formulate suitable share-based payment incentive system,and help enterprises reasonable handle accountant and taxationissues about share-based payment transaction.We should strive to create a favorable external environment for thedevelopment of share-based payment transactions by constructing normativehandler market and capital market.And we should construct reasonable internalmanagement and control mechanism and strengthen the relevant personneloccupation education.And then combinative our country society of actualeconomy,we should further improve our country share-based payment standard.Thus we can use share-based payment incentive plan effectively and play itsincentive effect more.The contribution of this paper lays in break all sorts of the theoretical debateabout share-based payment confirmation,through all comparison research on thedomestic and foreign standards,thereby it provides practical suggestions forexpensing view based-payment standards.Through an empirical study,ourresearch makes up the standards in the operation simplification,fuzzy defects.Onthis basis,we put forward measures and suggestions to promote our countryenterprises share-based payment incentive method operation effectively.