Share-based Payment Accounting Research Of Listed Companies In Our Country

In China,many companies have passed to senior executives,core technical personnel awarded shares,inspire them to create more value for the company.From 2010 to 2015,the companies which have implement the share-based payment system are as high as 574.It can be seen that more and more companies will adopt share-based payment system as incentives in the future.So good incentive system needs a sound system and it puts forward higher requirements to perfect accounting standard.From 2006,"accounting standard No.11-share-based payment"(CAS11)issued by the ministry of finance,provides the way of accounting treatment for companies which implements the share payment system.Because this standard is strong theoretical and not detailed,the implementation of this standard may meet many problems in the details,so that the practical processing and provision about CAS11 exist some difference.Besides,Accounting interpretation just illustrates part of problems.In this paper,the paper compares the process of the share payment accounting treatment to the rules and regulations,and puts forward suggestions for the further improvement of the criterion.This article adopts the way of statistics and finds that the number of the listed company which implement the system of the share-based payment increases progressively year after year,which means that it is meaningful to normalize the practice of the share-based payment.according to the accounting treatment of share-based payment process,and by selecting 91 sample companies which has implemented share-based payment from 2010 to 2015,this article states share-based payment accounting problems about nine aspects,which included the analysis of the connotation of share-based payment matters economic,a method for determining the grant date of share-based payment practically and contrasted between employee stock ownership plan and the share-based payment;which found the vest conditions of samples was singularity,and the excitation amplitude is less than historical levels;which discussed the methods of the determination of the fair value of the equity instruments granted and the selection of the parameters by the annual report of listed companies;which mainly explained why equity-settled share-based payment are still measured in accordance with the value of the grant date,and analyzed the reasons about the different accounting treatment of the restricted stock incentive when issuing the reversible and irreversible cash dividend explain;finally which states through the case analysis the termination of share-based payment incentive at the different point is different ways of the depreciation.;In addition,this article analyzes income tax accounting about the share-based payment and finds that incentive cost and the amount allowed deductible by tax law will produces the difference.But the standards don't regulate how to deal with the difference.This article suggests that the difference should be adjusted by rights.