施行員工分紅費用化在實務上可能遭遇之問題與建議方案

Abstract

近年來，相關單位對員工分紅配股計畫的規定做了許多修正的動作。民國九十六年八月二十三日，財團法人會計研究發展基金會發佈了財務會計準則第三十九號公報「股份基礎給付之會計處理準則」，該號公報的發佈確立了企業對員工分紅配股的處理準則，自民國九十七年一月一日起，企業必須將員工分紅配股予以費用化。相關的新規定必定對企業造成影響，因此，本論文將探討新增規定是否會產生執行上的問題，並提出可能的解決方案以促進執行的效率。 首先，本論文將探討制度修正對財務報表的影響，研究標的將以台灣經濟新報資料庫中IC設計企業的財務資料為樣本。研究指出，平均而言，企業在下一會計年度所認列的會計估計變動費用的金額為本年度稅後淨利的6.84%。而若企業以會計年度最後一日的除權除息收盤價為認列費用的基礎，有效樣本中67.86%的企業將會違反其公司章程中有關盈餘分配的規定。 第二，根據會計研究月刊第262期中巫鑫會計師的文章，本論文將討論員工分紅配股應認列為費用及存貨的金額。 第三，根據財務會計準則第三十九號公報，企業必須將員工分紅配股費用化，因此，此項分紅費用及所得稅費用的金額將產生互為因果的關係，企業將產生估計的困難，故本論文將提出一個解決的方案。 最後，本論文亦將討論相關的新增規定對稅務相關項目的影響，這些項目包括永久性差異、暫時性差異、所得稅抵減、未分配盈餘及備抵遞延所得稅資產評價等等。

關鍵字：員工分紅、盈餘分配、三十九號公報

Recently, a wide range of modifications have been made on the accounting treatment for Employees’ Profit Sharing Plans. On August 23, 2007, the Financial Accounting Standards No. 39 was approved and this stipulated that the Employees’ Profit Sharing should be treated as an expense beginning January 1, 2008. Therefore, it is important to analyze the new rules and topics related to propose some suggestions for the new rules to be executed more smoothly. First, the research is about the effect of the modification on the financial statements and will be conducted based on the data of the IC design companies extracted from the Taiwan Economic Journal (TEJ) Database. On average, companies recognize 6.84% of net income after tax as expense in changes in accounting estimates in the coming year. Moreover, 67.86% of the companies will commit violation of the regulation set in the constitution if the expense of the Employee’s Profit Sharing is calculated based on the closing price of the last day of the fiscal year. Second, referring to the Issue No.262 of Accounting Research Monthly, the appropriate amount of Employees’ Profit Sharing that should be recognized as inventories and as expense is discussed. Third, adopting the ROC GAAP No. 39, companies should recognize the amount Employees’ Profit Sharing as expense. In order to calculate the tax expense, we need the amount of Employees’ Profit Sharing first, and vice versa. Therefore, it is difficult for the company to estimate the amount of Employees’ Profit Sharing expense on the balance sheet date. Here, the solution for this problem is discussed. Last, the influence of this regulation on all the other tax-related items, such as the permanent difference, cumulative difference, income tax credit, undistributed surplus, and allowance to reduce deferred tax asset to expected realizable value is discussed. Keywords: Employees’ Profit Sharing, Earning Distribution, ROC GAAP No. 39