Study On Accounting Problem Of Share-based Payment

The birthplace of Share-based payment can be traced back to America in the1950s. With the prevalence of share-based payment incentive mechanism indeveloped countries, in recent years, share-based payment goes quickly in commondevelopment countries. China has formulated laws and policies of the company law,the securities law of the people, and the measures for the management of the listedcompany equity incentive (try out)，etc. The above law or policy while in a sense of(mainly stock options) have played a role in the promotion of share-based paymentsystem, but because there was no specific standard to follow, share-based paymentsystem is still no guide to follow. Facing this situation, the current fierce competitionin the market urgently needs a standard, used to standardize the market on share-basedpayment. This urgently to meet the market need, our country ministry of finance inFebruary2006issued the accounting standards for share-based payment ". But thestandards in full, the criterion only general guidance is given, some detail, and theitems were not virtue.The paper is on the basis,and it is given priority with the concept of stockoptions and principle of share-based payment, combining with the present situationsof the shares of listed companies in Chinese practice case, put forward some proposalsfor the perfection of the standards, It aims to guide and standardize the share-basedpayment system.This paper breaks through the various arguments of accounting theory, by meansof the comparison with development of accounting standards at home and abroadliterature in this paper, and then longitudinal, horizontal comparative study, combinedwith the real cases, then points out that our country’s share-based paymentshortcomings in accounting recognition, measurement and disclosure. Because of therules and guidelines on the specification simplification vague defects, the enterprises have obstacles in the process of specific implementation share-based payment. So it isimminent to perfect our share-based payment rules.