員工分紅費用化對創業家精神之影響

Impacts of Expensing Employee Bonus on Entrepreneurship

仰大祥(Ta-Hsiang Yang)

指導教授 ： 王泰昌

國立臺灣大學/管理學院/會計與管理決策組/碩士(2009年)

https://doi.org/10.6342/NTU.2009.02973

摘要

新創小型科技公司對於高科技人才之需求不亞於大型科技公司。新創科技公司對於高科技人才之吸引力除了短期金錢報酬外，即為長期之金錢報酬。然而，缺乏現金之小公司難以吸引並留住高科技人才，因此，員工分紅配股就成了公司將創業理念落實為長期成長之關鍵，且該制度在企業成熟期時必須謹慎為之。員工分紅有其會計處理上之爭議，若將員工分紅列為費用，會降低創業之誘因而使得經濟失去活力。另一方面，若不將其列為費用又會扭曲了會計帳上之獲利情況。
事實上，財務報表應反映出實際之經濟行為，故公司發給員工股票即應當以公平計價之原則認列為費用。公司留任員工之選擇權或是股票係激勵並留任員工的利器，且是否費用化僅係會計記帳方式之不同，對於公司實際績效之好壞抑或係公司之現金流量皆不會有影響。假使費用化，僅是將記錄在股東權益變動表上之數字改記到損益表，不同之紀錄方式應不會影響公司價值。
員工分紅費用化已然係國際趨勢，將員工分紅配股列為費用係與國際會計原則接軌，並藉由各國間財務報表之可比較性降低交易成本。台灣科技成長之動力來自於員工分紅配股，若缺少員工分紅配股，台灣電子產業亦不會有今日的光景。員工分紅配股若無費用化，以税賦之角度而言有失公平性。故基於與國際潮流接軌、降低交易成本以及社會公平性，員工分紅費用化係必然之途。

關鍵字

員工分紅 ； 股票選擇權

並列摘要

The demand of high-tech talents for new established high-tech firms is no less than those large high-tech firms. The former attract these talents not only by short-term cash rewards , but also by long-term cash rewards. However, those small firms which lack cash are difficult to attract and retain these talent people, therefore, employee bonus shares becomes the important means of the long-term growth for the new established firms, and it must be executed carefully for those mature firms. There are some contradictory accounting problems for the employee bonus shares. On the one hand, expensing the bonus will decrease the incentive of the entrepreneurship; on the other hand, not expensing the bonus will distort the books of the firms’ real profitability.
In fact, the financial statement should reflect the true economic behaviors, so the employee bonus shares should be recognized as expense in its fair value. The options and bonus shares are the motivation of the employee retention. And whether expensing the costs is only a choice of accounting methods. It will not affect the actual performance and cash flows of the firms. Expensing the bonus shares is just changes the record from Stockholder’s equity statement to Income statement. The different accounting methods should not affect the firm value.
Expensing the employee bonus is the trend to go convergence with the IASB, and it will decrease the transaction cost by increase the comparability of financial statement across nations. Taiwan high-tech growth is stemmed from the employee bonus shares. Without it, Taiwan’s electronic industry will not blossom nowadays. In addition, for the tax purpose, not expensing the employee bonus will violate social fairness, therefore, for going convergence with IASB, decreasing transaction cost ,and maintaining the social fairness, expensing employee bonus is deemed a way to go.

並列關鍵字

employee bonus ； stock options

參考文獻

財務會計準則公報，第三十九號股份基礎給付之會計處理準則

溫芳郁，2007，員工分紅費用化及股份基礎給付之會計處理

史聖國，員工分紅費用化對股價的影響，鑫豐投顧

葉疏，王瑄，2008，簡論員工分紅配股之財務會計處理，會計研究月刊

馬秀如，黃虹霞，2003，員工分紅入股一制度與會計處理，會計研究月刊，第207期：107-131