Research On Share Payment Accounting Of New Three Board Company

In our country, the share payment has gradually been widely used as a means to motivate employees, especially in recent years much attention of the new third board. According to National Equities Exchange and Quotations of statistical data, on the deadline of December 31, 2015, the total number of the new third board companies was 5129, compared with 1572 the new third board companies on December 31, 2014, an sharply increase of 226%. According to incomplete statistics, the number of companies involved in the payment plan was 77.Ministry of Finance in China promulgated the Accounting Standards for Enterprises No. 11 – Share-Based Payment in 2006, and this standard requires listed companies started the implementation from January 1, 2007. After that, MOF promulgated the further introduction of a series about principles of interpretation bulletins and other documents. Considering early 2014 the new third board expanded to the whole country, the related documents about the new third board companies’ share-based payments are relatively scarce, and the share-based payment standards exist some of the provisions of the fuzziness and imperfections, those left the part of the company free to choose the accounting treatment and operation profit opportunities. Under this background, it has positive significance to study the problems of the new third board companies’ share-based payment accounting.According to the share-based payment standards in some ambiguities, combined with examples of the new third board, this article try to analyze and present unclear cause of accounting processing consequences, and further improve the recommendations for the standards.The whole article has five parts, the first part of this article is the introduction, mainly including the background, object definition, the significance of the topic, research methods, research content framework and features and innovative points. The second part is the review of domestic and foreign research, mainly from the United States standards, international standards and China’s share-based payment guidelines to review the development of the situation and the research results and conclusions of scholars. The third part is basic theory of share based payment, mainly from domestic and international standards of the share based payment definition, stock payment of theoretical basis, the shares paid links and tools for basic understanding. The fourth part is an analysis of board of new shares as payment of the accounting problems, mainly from the share based payment grant date determination, waiting for the period of amortization expense, restricted stock confirmation measurement and accounting standard, the shares paid to cancel a void, combined with China’s accounting standards and the new board company case comprehensive analysis of the existing accounting problems. The fifth part is the research conclusions and recommendations, mainly for the fourth part of the new third board share-based payment for the accounting problems in the rationalization proposals, summed up the conclusions of the study. I hope these studies can contribute to the perfection of share-based payment accounting standards and the new third board share based payment specification.