員工分紅費用化新制度影響分析及台企因應策略

Profit Sharing Costs of the New System Impact Analysis and Taiwan Enterprises Coping Strategies

員工分紅配股是臺灣高科技產業吸引和激勵人才的一項利器，企業從盈餘中提撥一定比例，以股票方式發配予員工，員工無償取得股權，也因此創造出科技新貴的高薪神話。依據國際會計準則規定，員工提供勞務所支付之報酬，不論其支付形式，均應認列為企業費用專案。但長期以來，臺灣地區的員工分紅配股因受限於法律規定，在會計處理上將其規範為盈餘分配，且以股票面額認列，導致臺灣企業財務報表之表達無法與國際接軌，並且可能造成企業盈餘虛增情形。為順應國際趨勢，臺灣“經濟部”積極進行修改相關法律，併發函規定有關員工分紅配股之會計處理，參考國際會計準則之規範，所有公開發行公司都皆須以市價認列員工分紅費用，並自2008年1月1日起生效。本文將就員工分紅製度的起源、理論基礎、員工分紅費用化新制影響，部分公司因應策略進行分析。

The employee share bonus has been always a sharp weapon of our high-tech companies to recruit talents. A Company appropriates certain percentage of earning to employees through stock distribution and therefore employees receive stocks for free. This is the origin for the legend of high pay for new science and technology nobles. According to international accounting principles, the compensation paid for the service provided by employees shall be recognized as expenses of the company, regardless the methods of payment. However, our employee's stock bonus has been considered as earning distribution and recognized under the stock par value in accordance with legal regulations for a long time. Consequently, the expressions of our domestic financial statements are unable to meet the international requirements and may result in earning overstatement of a business. To follow the international trend, MOEA aggressively process amendments and stipulate the accounting procedures involved with employee share bonus via letter issuance. As referring to the standards of international accounting principles, all public companies must recognized employees bonus in fair value, which was effective from January 1, 2008. This article talk about profit sharing system, the origin, theoretical basis, profit sharing costs of the new system the impact of some companies coping strategies for analysis.