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Incentive namely gigantic deficient: Plain cochlea of cave of clump joke?
From;    Author:Stand originally

2008, so called appear on the market in order to perfect the equity that company processing promotes outstanding achievement action to arrive since purpose, then is incentive, encountered unprecedented awkwardness.

Appear on the market in what two city had executed equity drive many times in the company, because of,appear in succession " equity is incentive " and in annals premonitory in the case that has a deficit beforehand, cause premonitory that day investor in succession undersell stock, also caused the relevant controversy with incentive to equity market thereby.

Period power expense is sent deficient

On January 31, yi profit share releases announcement to hint year outstanding achievement had a deficit beforehand 2007, as a result of,the reason is this company considerably plan the equity drive cost that raised 551 million yuan, bring about its 2007 year appeared 115 million yuan deficit. And on March 6, hainan sea medicine also has a deficit beforehand 50 million yuan, its deficit reason and be exactly the same of Yi profit share.

Plant to this " incentive namely deficit " state, independent director of share of former Yi profit, learn to teach Wang Bin to express to our newspaper reporter via trade university finance affairs external, because new accountant standard regards a company as to the pay salary that pays to tall canal proposes a toast and include overhead expenses headings in an account book period power expense,this is, what serve as a company is regular the Zhang face deficit that project of increase and decrease will come to handle place to cause. On the other hand, as a result of equity drive place plan raises number of period power expense bigger, because the financial policy of partial company causes a few problems on the processing in charge share, just make appear on the market the forms for reporting statistics of the company appeared deficit of a huge sum.

And invest limited company to invest chief inspector jointly in Beijing starlight in Ai Xina eye, period power expense is an accountant criterion fabricates the 11st number " windy " cost cost. Ai Xina is with Yi profit share exemple write civil express, according to Yi profit share this drive of 50 million period authority plans, its is the total amount of period power expense 14.779 yuan / portion? 0 = seven hundred and thirty-eight million nine hundred and fifty thousand yuan.

And the cent on the processing that this a huge sum of money does on the accountant is two parts: It is to borrow a share, delimit namely for overhead expenses? Pay salary proposes a toast (period authority is incentive) seven hundred and thirty-eight million nine hundred and fifty thousand yuan of one column; Another is to borrow a share, delimit namely for shareholder rights and interests?

If will look from credit side, company " shareholder rights and interests? Capital is common indigestion " increased seven hundred and thirty-eight million nine hundred and fifty thousand yuan; And from the point of debit, rush through overhead expenses course decreased profit watch to be duped year net profit seven hundred and thirty-eight million nine hundred and fifty thousand yuan, reduced seven hundred and thirty-eight million nine hundred and fifty thousand yuan to did not distribute profit in the report on the balance sheet thereby, namely company " shareholder rights and interests? Did not distribute profit " reduced seven hundred and thirty-eight million nine hundred and fifty thousand yuan. Such " add decrease " , of the company " shareholder rights and interests " aggregate increase or decrease to be " 0 yuan " .
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