会计学院知识库

当前，市场竞争加剧，人才逐渐成为企业发展的核心要素，为了更好的吸引和留住人才，企业开始加大对这一方面的投入。而股份支付激励政策的实施有利于提升企业高管及核心技术人员的积极性，从而保障企业的可持续发展，因此受到公司股东和管理层的青睐。不同于上市企业完善的信息披露制度，由于非上市企业会计信息的非公开性，以往会计期间可能存在股份支付会计处理不规范的情况，加之股份支付费用通常较高，若严格遵守企业的会计准则，那么就可能造成公司的经营业绩达不到上市的标准，从而加大了企业IPO过会风险，导致其延迟上市。因此在实务中许多拟上市企业对股份支付的会计处理方式多样，甚至一部分企业并没有根据股份支付准则进行会计核算，影响财务报表的客观性。

围绕以上问题，本文在查阅相关文献和理论的基础上，采取案例研究法深入探讨科创板上市企业南微医学在IPO过程中对股份支付的确认与计量方式，通过对其前后不同的会计处理方式进行对比，来探求企业股份支付会计处理中存在的问题，进而寻求可能的解决问题的对策与建议。案例分析过程分为以下几个部分：首先，对南微医学股份支付实际情况、申报期问询情况以及会计处理方式的变化等进行了解；其次，在相关理论的指导下对股份支付确认、权益工具的公允价值计量、股份支付计量方式方面进行详细剖析；再次，分析了南微医学股份支付不同会计处理方式下对企业利润的影响，进而分析其对企业上市的影响。最后，在以上分析的基础上得出结论：（1）股份支付的确认有一定的判断条件，除非有充分的证据表明转让给实际控股人的股份与获取其服务无关，否则应当将其确认为股份支付费用更为谨慎；（2）股份支付计量方式应根据企业实际情况，科学合理的进行选择，否则难以准确反映企业股份支付费用及对当期利润的影响；（3）不同的摊销方式下申报期利润产生了较大变动。

本文的研究成果有助于我国会计准则的丰富和完善，更好地规范未上市企业股份支付会计处理方法，增强财务报表信息可比性，提高会计信息质量。

At present, the market competition intensifies, talent has gradually become the core element of enterprise development, in order to better attract and retain talents, enterprises began to increase investment in this aspect. The implementation of the share-based payment incentive policy is conducive to enhancing the enthusiasm of corporate executives and core technical personnel, thereby ensuring the sustainable development of enterprises, so it is favored by the company's shareholders and management. Different from the sound information disclosure system of listed enterprises, due to the non-public nature of the accounting information of non-listed enterprises, there may be irregular accounting treatment of share-based payments in the past accounting period, and share-based payment fees are usually higher, if the accounting standards of the enterprise are strictly observed, then the company's business performance may not meet the listing standards, thereby increasing the risk of IPO of the enterprise and causing it to delay listing. Therefore, in practice, many enterprises planning to be listed have various ways of accounting for share-based payments, and even some enterprises do not conduct accounting according to the share-based payment standards, which affects the objectivity of financial statements.

Focusing on the above problems, on the basis of reviewing relevant literature and theory, this paper adopts the case study method to deeply explore the recognition and measurement methods of share-based payment in the IPO process of Nanwei Medical, a listed company on the Science and Technology Innovation Board, and explores the problems existing in the accounting treatment of share-based payment by comparing the different accounting treatment methods before and after, and then seeks possible countermeasures and suggestions to solve the problem. The case analysis process is divided into the following parts: first, the actual situation of Nanwei Medical share payment, the inquiry situation of the filing period and the changes in accounting treatment are understood; Secondly, under the guidance of relevant theories, the recognition of share-based payments, the measurement of fair value of equity instruments, and the measurement methods of share-based payments are analyzed in detail. Thirdly, the impact of Nanwei Medical Shares' payment on corporate profits under different accounting treatment methods is analyzed, and then its impact on the listing of enterprises is analyzed. Finally, on the basis of the above analysis, it is concluded that: (1) there are certain judgment conditions for the recognition of share-based payments, and unless there is sufficient evidence that the shares transferred to the actual controlling person are not related to the acquisition of its services, it is more prudent to recognize them as share-based payment expenses; (2) The measurement method of share payment should be selected scientifically and reasonably according to the actual situation of the enterprise, otherwise it is difficult to accurately reflect the share-based payment fee of the enterprise and the impact on the current profit; (3) Under different amortization methods, the profit of the reporting period has changed greatly.

The research results of this paper are conducive to the enrichment and improvement of China's accounting standards, better standardize the accounting treatment of share-based payments of unlisted enterprises, enhance the comparability of financial statement information, and improve the quality of accounting information.