發(fā)布時(shí)間：2018-06-22 16:29

  本文選題：瑞和裝飾 + IPO股份支付��； 參考：《蘭州大學(xué)》2014年碩士論文

【摘要】：在大數(shù)據(jù)時(shí)代、市場(chǎng)經(jīng)濟(jì)背景下,我國(guó)資本市場(chǎng)和金融市場(chǎng)尚不成熟,面臨復(fù)雜多變、跌宕起伏的國(guó)內(nèi)外經(jīng)濟(jì)金融環(huán)境,企業(yè)的經(jīng)營(yíng)風(fēng)險(xiǎn)和財(cái)務(wù)風(fēng)險(xiǎn)也越來(lái)越大,監(jiān)管者的難度也越來(lái)越大。IPO企業(yè)的股份支付會(huì)計(jì)應(yīng)用問(wèn)題已經(jīng)給市場(chǎng)帶來(lái)了新的沖擊,引起了相關(guān)監(jiān)管者的重視,建立完善的監(jiān)管機(jī)制、出臺(tái)完善的會(huì)計(jì)處理和信息披露政策,有利于降低市場(chǎng)震蕩、保護(hù)投資者利益,已經(jīng)勢(shì)在必行,迫在眉睫,刻不容緩。 本文以深圳瑞和裝飾股份有限公司(以下簡(jiǎn)稱瑞和裝飾)IPO階段股份支付會(huì)計(jì)應(yīng)用為研究對(duì)象。首先,是對(duì)股份支付概念的闡述和IPO企業(yè)股份支付現(xiàn)狀的描述,為科學(xué)、合理、規(guī)范的分析打好基礎(chǔ)。其次,對(duì)瑞和裝飾IPO股份支付的動(dòng)機(jī)進(jìn)行了深入的分析,指出瑞和裝飾在IPO階段進(jìn)行股份支付的動(dòng)機(jī)是吸引和留住高管和核心技術(shù)人員,降低人力資源風(fēng)險(xiǎn)和企業(yè)經(jīng)營(yíng)管理風(fēng)險(xiǎn)。再次,運(yùn)用實(shí)證研究方法,通過(guò)多元線性回歸,實(shí)證了IPO股份支付會(huì)計(jì)應(yīng)用對(duì)企業(yè)利潤(rùn)的影響和企業(yè)合理運(yùn)用股份支付的動(dòng)機(jī)。然后綜合運(yùn)用定性分析和定量分析,定量分析中主要以指標(biāo)比較分析法、比率分析法、綜合分析法等財(cái)務(wù)分析理論為指導(dǎo),以Z計(jì)分值模型和EVA為基礎(chǔ)方法,從企業(yè)利潤(rùn)、稅收、價(jià)值和風(fēng)險(xiǎn)等方面分析了瑞和裝飾IPO股份支付會(huì)計(jì)應(yīng)用對(duì)企業(yè)的影響。 最后,根據(jù)對(duì)瑞和裝飾IPO股份支付分析論證的過(guò)程和分析結(jié)果,總結(jié)案例結(jié)論,對(duì)其中存在的問(wèn)題,得到案例啟示,為市場(chǎng)監(jiān)管者和政策制定者提供可參考的建議,為企業(yè)提供會(huì)計(jì)處理和信息披露的建議,從而保證市場(chǎng)秩序的健康、良好,以保護(hù)更多投資者的經(jīng)濟(jì)利益。但是由于本文作者的思維和所取得的資料受到限制,本文不能權(quán)衡所有利益相關(guān)者的利益,無(wú)法站在全方位的角度提出相關(guān)建議。
[Abstract]:In the era of big data, under the background of market economy, the capital market and financial market of our country are not mature, and face the complicated and changeable domestic and foreign economic and financial environment, and the management risk and financial risk of the enterprise are also increasing. The problem of accounting application of stock payment in IPO enterprises has brought new impact to the market, which has aroused the attention of relevant regulators, established a sound regulatory mechanism, and issued sound accounting processing and information disclosure policies. In order to reduce market shocks and protect the interests of investors, it is imperative, imminent and urgent. This paper takes Shenzhen Ruihe Decoration Co., Ltd. (hereinafter referred to as Ruihe Decoration) as the research object. Firstly, it describes the concept of share payment and the present situation of stock payment in IPO enterprises, which lays a good foundation for scientific, reasonable and standardized analysis. Secondly, this paper analyzes deeply the motivation of Rui and decorative IPO shares, and points out that the motivation of Ruihe decoration to pay shares in the IPO stage is to attract and retain senior executives and core technical personnel. Reduce the risk of human resources and management of enterprises. Thirdly, by using empirical research method and multiple linear regression, this paper demonstrates the impact of accounting application of IPO share payment on corporate profits and the motivation of rational use of share payment. Then the qualitative analysis and quantitative analysis are synthetically used. In the quantitative analysis, the financial analysis theories, such as index comparative analysis, ratio analysis and comprehensive analysis, are used as the guidance, and the Z score model and EVA are taken as the foundation method, and the profit of the enterprise is analyzed. Tax, value and risk are analyzed in this paper. Finally, according to the process and analysis result of stock payment analysis of Ruihe and decorative IPO, the conclusion of the case is summarized, and the enlightenment of the case is obtained, which can provide some suggestions for market regulators and policy makers. In order to ensure the healthy and good market order and to protect the economic interests of more investors, the suggestions of accounting treatment and information disclosure are provided for enterprises. However, due to the limitations of the author's thinking and the information obtained, this paper can not balance the interests of all stakeholders, and can not put forward relevant suggestions from a comprehensive perspective.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.51;F426.92;F406.72

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