Research On The Recognition And Measurement Of Technology Performance Compensation In BaoDing

Since entering the 21 st century,China’s economic development has been rapidly promoted,and many enterprises are faced with the dilemma of accelerating transformation and upgrading.At the same time,merger and reorganization,as the most direct way to expand the scale of enterprises and broaden the industry chain,has been adopted by more and more enterprises.However,for the specific accounting recognition and measurement method of performance commitment,China’s accounting standards do not have clear and detailed provisions,the industry has different understanding of the accounting treatment of performance pay,treatment methods are also different.Through to the domestic and foreign about the document of recognition and measurement of performance pay,Chinese scholars study of performance pay accounting mainly include: identification and classification performance of compensation should be traced back to the nature of economic performance pay,and the classification of the accounting elements will be different for different types of integration and different forms of compensation performance,compensation when performance measurement based on fair value,the lack of fair value measurement model formula,this can lead to enterprise performance pay fair value measure each are not identical.Through the study on the identification and measurement of performance pay in Baoding Science & Technology,this paper discusses the problems existing in the accounting treatment of performance pay in enterprises,and then seeks possible countermeasures and suggestions to solve the problems.Combed the recognition and measurement of performance pay is presented in this paper,on the basis of documents and related standards,baoding technology m&a performance pay for the accounting confirmation and measurement analysis,after analysis found that the main problems are: in terms of confirmation,in the initial confirmation time performance compensation is zero,does not conform to the specifications of preliminary identification of available for sale financial;Identification of time points,cannot identify performance commitments received in strict accordance with the accrual basis,and "fair value changes" of "available for sale financial assets" are not identified and timely write-off.In terms of measurement,the specific calculation method of fair value measurement is not clear about the number of relevant information disclosure,and the performance of the measurement method compensation negotiation to fulfill the commitment agreement does not consider the time value of the currency,and does not accept the operational risk and credit risk compensation performance.Specific solutions to the above problems include: to develop specific accounting policies in line with the economic essence of performance pay;Definitely stipulate the time point of recognition of performance compensation accounting;Strengthen performance compensation information disclosure.At the end of the paper :first,the accounting performance of compensation should be confirmed,and in a business combination not under the same control involves the performance in the form of compensation funds,the economic substance meet or have a consideration,should according to the rules of the financial instruments,to carry on the relevant accounting treatment,preliminary identification performance compensation should not be simply down to zero.Secondly,as the amount of performance salary is generally large,listed companies should be cautious in the recognition and measurement of performance commitment salary and timely disclose the fair value information of performance salary.