Research On Accounting Treatment Of IPO Enterprise Share Payment

Under increasingly severe market competition,more and more companies recognize that talent is the core competitiveness of enterprises,making them pay attention to the use of talents and scientific management.As a mechanism for retaining,stimulating and attracting talents,the share-based payment system has been favored by the shareholders and management of Chinese companies.The Accounting Standards for Business Enterprises and related standards explain the equity payment,including the share-based payment for IPO corporate,and are regulated accordingly.Since 2011,the prospectus disclosed by the SFC website shows that a large number of companies have implemented share-based payments during the proposed listing process.At present,the accounting treatment for share-based payment of listed companies is relatively complete.However,in practice,because the standard does not specify the accounting treatment of the listed company's share-based payment,the accounting treatment of the listed company's equity incentives is diversified,and even some enterprises do not conduct accounting according to the share-based payment criteria,which affects the objectivity of the financial statements.Considering that the confirmation and measurement of share-based payment in the process of enterprise IPO is subjective and has a great impact on the operating results of IPO enterprises,there are many problems worthy of study in the confirmation and measurement of share-based payment in the process of enterprise IPO.In 2016,Ecovacs Robotics Group Limited implemented an employee stock ownership plan to more effectively motivate company executives and core technical personnel.However,there were problems with the accounting treatment of the share payment,which caused the CSRC to question.Therefore,Based on the existing theory and norms of share-based payment accounting,this paper analyzes the impact and unreasonableness of Ecovacs share payment processing on the profit and IPO audit of listed companies,and deeply analyzes the problems existing in the accounting treatment of share-based payment of listed companies.Relevant suggestions are put forward from the perspectives of the scope of the motivated personnel,the determination of the fair value of equity instruments,and the processing of the expenses of share-based payments.On the one hand,it helps IPO companies to better deal with the accounting application of share-based payment.On the other hand,it provides reference and reference for the Chinese government to formulate the accounting policy for share-based payment for IPO enterprises.