Study On Effects Of The Ruihe Zhuangshi IPO Share Based Payment Accounting Application

In the background of the age of big data, under the market economy, China’s capital market and financial market is not mature, facing the complex and changeable, the ups and downs of the domestic and international economic environment, business risk and financial risk is also growing, regulators more difficult. IPO shares of the enterprise accounting application problems have been brought to the market the new impact, caused the related regulators attention, the establishment of monitoring mechanisms, perfect policy disclosure accounting and perfect information, to reduce market volatility, to protect the interests of investors, have already be imperative, imminent, brook no delay.In this paper, Shenzhen Ruihe Limited by Share Ltd (hereinafter referred to as the Ruihe Zhuangshi) phase of IPO shares to pay for research object. First of all, is to share payment theory research, lay the theoretical basis for the analysis of scientific, rational, standardized. Secondly, the Ruihe Zhuangshi IPO shares to pay motivation in-depth analysis, pointed out that the Ruihe Zhuangshi of the payment for shares in the IPO stage motivation is to attract and retain top executives and key technical personnel, reduce the human resources risk and enterprise risk management. Again, the use of empirical research methods, through multiple linear regression, empirical IPO share payment impact on corporate profits and enterprise rational use of share based payment motivation.Then the integrated use of qualitative analysis and quantitative analysis, quantitative analysis mainly by the index of comparative analysis, ratio analysis, comprehensive analysis, financial analysis theory as the guide, Z score model and EVA based method, analyses the influence of Ruihe IPO shares to pay for corporate profits, taxes, value and risk.Finally, according to the Ruihe Zhuangshi IPO share payment analysis process and analysis results, summarize the inspirations, the existing problems, puts forward some suggestions, to provide reference for market regulators and policymakers to provide advice, accounting and information disclosure of the suggestions for enterprises, so as to ensure the market order good health, more, to protect the economic interests of investors. But because of the author’s thinking and the data obtained is limited, this paper can not balance the interests of all stakeholders, not standing policy recommendations in the full range of angle.