论文部分内容阅读
《企业会计准则第11号-股份支付》中对于企业以股权激励方式对企业员工和其他方进行支付的相关业务的会计处理进行了规定。然而,在实际操作过程中,根据该准则进行处理会出现很多问题。比如海南海药和伊利股份都因为股份支付的问题而出现了巨额的亏损。会计准则对于经济的作用毋庸置疑,尤其是在目前经济动荡的情况下,会计准则的合理性尤其重要。因此,笔者从对该准则的分析入手,提出现有准则的不当性并且针对问题提出相关建议。
Accounting Standards for Business Enterprises No. 11 - Share Payment provides for the accounting treatment of relevant businesses in which enterprises pay by way of equity incentive to employees and other parties. However, in practice, there are many problems with this guideline. For example, Hainan Haiyao and Yili shares have suffered heavy losses because of the problem of share-based payment. There is no doubt about the effect of accounting standards on the economy, especially in the current economic turmoil, accounting standards are particularly important. Therefore, the author starts with the analysis of this guideline, puts forward the improperness of the existing guideline and puts forward the related suggestions according to the problems.