摘 要 本文通過(guò)中美股份支付會(huì)計(jì)準(zhǔn)則的比較，論述了與會(huì)計(jì)準(zhǔn)則相關(guān)的制度非中性問(wèn)題。會(huì)計(jì)準(zhǔn)則作為公司和社會(huì)團(tuán)體進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量、記錄和報(bào)告會(huì)計(jì)信息的規(guī)范，不可避免地帶有非中性的特性。本文在比較中美會(huì)計(jì)準(zhǔn)則的同時(shí)，用事例簡(jiǎn)要說(shuō)明了所謂的制度非中性,針對(duì)現(xiàn)實(shí)提出了克服會(huì)計(jì)準(zhǔn)則非中性的一些政策建議。
關(guān)鍵詞 股份支付；制度非中性；中立性
AbstractThis paper discussed the non-neutral system issues relating to accounting standards through making comparisons of share payment accounting standards between China and USA. Systems are always in the interests of groups with stronger strength, consequently there are common problems for the non-neutral systems. Accounting standards are set up to regulate the routine accounting recognition, measurement, recording and reporting relevant accounting information for firms, it is unavoidable to be of the features for non-neutral systems. It is a hard task to regulate and guide the accounting information of firms to become more neutral during the process of reforming the accounting standards. This paper briefly explained the non-neutral system issues as well as making comparisons of the accounting standards between China and USA. At the end, some policies and recommends have been provided at the aim to solve the non-neutral issues for making and implementing accounting standards.
Key wordsShare Payment； Non-neutral Systems；Newtrality
隨著我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)制度的逐步完善以及經(jīng)濟(jì)全球化的進(jìn)程不斷加快，新的會(huì)計(jì)交易和事項(xiàng)不斷出現(xiàn)，要求我國(guó)會(huì)計(jì)核算制度國(guó)際趨同的步伐進(jìn)一步加快。為此,我國(guó)財(cái)政部于2006年2月15日發(fā)布了包括1項(xiàng)基本準(zhǔn)則和38項(xiàng)具體準(zhǔn)則新的會(huì)計(jì)準(zhǔn)則體系,其中包括《企業(yè)會(huì)計(jì)準(zhǔn)則第11號(hào)——股份支付》。股份支付準(zhǔn)則制定了以企業(yè)自身股份為基礎(chǔ)進(jìn)行支付的規(guī)范，對(duì)于統(tǒng)一會(huì)計(jì)處理，提高會(huì)計(jì)信息質(zhì)量意義重大,同時(shí)也彌補(bǔ)了之前企業(yè)會(huì)計(jì)準(zhǔn)則和企業(yè)會(huì)計(jì)制度均未對(duì)股份支付有明確規(guī)范的不足。盡管該準(zhǔn)則的制定經(jīng)過(guò)了多方面的研究和考慮, 但與發(fā)達(dá)國(guó)家（比如美國(guó)）成熟的準(zhǔn)則相比,依然存在一些差距。
美國(guó)現(xiàn)行規(guī)范股份支付的會(huì)計(jì)準(zhǔn)則是由美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)（以下簡(jiǎn)稱FASB）于2004年12月頒布的《財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告第123號(hào)（2004年修訂）——以股份為基礎(chǔ)的支付》。美國(guó)最早規(guī)范支付職工股票的會(huì)計(jì)制度可追溯到1973年美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)頒布的《會(huì)計(jì)原則委員
