The Research On Expenses Measurement Related Issues Of Dong Fang Precision Adopting Share-based Payment

Currently,the share-based payment incentives favored by most domestic listed companies.The short introduction of share-based payment to China,the imperfection of relevant accounting standards and the lacking of operation instructions were accounting treatments problems that occurred in the process of enterprises using share-based payment incentives.In recent years,IPO had gradually become one of the financing ways of the unlisted companies,which can help the companies increase business assets through equity financing quickly and improve capital efficiency.There were many problems in Chinese IPO enterprises' share-based payment,such as the accounting treatment of equity incentive expenses after an IPO enterprise adopting share-based payment.Some IPO enterprises use equity incentive to manipulate company's profits,which not only reduce the comparability of financial statements information,but also affect the investors financial statements based on information in investment decisions.Due to the exception of the IPO companies'share-based payment transaction,the current accounting standards could not cover all the questions appeared in share-based payments.Therefore,the study on the actual accounting problems in IPO enterprises with share-based payment will contribute to enrich and raise our accounting standards,regulate the IPO accounting treatment of corporate equity incentive and improve the quality of accounting information.This paper took Dong Fang Precision as a specific case and combined qualitative analysis with case studies as analysis method to deeply analysis accounting issues occurred in domestic IPO companies' share-based payments expenses measurement and propose some related recommendations.The structure of the paper was as follows.Firstly,outline the company's issuing situation,equity structure,operating conditions,financial status and human resources.Secondly,analysis management expenses,net income and earnings per share after the company taking share-based payment.Then,summarize the common issues of domestic IPO enterprises' after they adopting share-based payment.Finally,propose appropriate countermeasures and policy recommendations for the IPO enterprises' share-based payment expenses measurement accounting treatment.