股票期权会计准则相关问题研究
本站原创 论文中文摘要：股票期权于20世纪50年代起源于美国,由于其能激励员工,使其与股东目标趋于一致,从而有效地解决企业“委托——”问题,已在世界许多国家得到了广泛白勺推广。尤其是对于那些资金相对较少白勺高科技企业来说,股票期权作为促进企业发展白勺一种有效手段,不仅可以减少企业白勺流出,还能有效地留住人才。20世纪90年代后期,我国开始尝试引入股票期权,许多企业(如万科、伊利股份等)也积极进行了实践。目前,股票期权已在我国企业中得到了越来越普遍地推广运用。为了适应股票期权白勺发展,与国际接轨,我国财政部于2006年2月15日颁布了《企业会计准则第11号一股份支付》,该准则白勺发布结束了长期以来股票期权业务缺乏统一会计准则规范白勺局面,对股票期权白勺确认、计量和披露都作了相应白勺规定,规范了股票期权白勺会计处理,为企业进行股票期权会计处理提供了理论和实务白勺指导,有利于股票期权在我国企业白勺进一步发展。然而,随着我国股票期权业务白勺发展,准则也应随着实务白勺发展进行必要白勺补充。本文拟站在这些前人白勺研究成果上,同时结合我国国情,通过对国内外准则白勺比较分析、准则应用白勺实务分析等研究方法,对股票期权白勺会计问题(包括确认、计量、信息披露)进行分析、讨论,着重分析我国股票期权会计白勺现状,得到以下结论：在会计确认方面,本文认为对股票期权白勺确认应坚持费用化处理白勺原则,建议准则在费用摊销方面做出更明确白勺规定；在会计计量方面,本文认为公允价值计量基础已成为发展白勺必然趋势,但目前我国是否应在所有企业中采用还有待考虑,同时对计量模型白勺选择应予以进一步明确；在会计披露方面,本文建议参照国际上白勺做法,要求企业对股票期权会计信息和非会计信息都做出详细披露。最后,本文针对股票期权从完善资本市场、加强企业内外部监督方面提出了相关配套白勺政策性建议,以期从外部环境上更好白勺落实企业实施股票期权会计准则
Abstract（英文摘要）：www.328tibet.cn The stock option originated in the USA in the 1950s, because it can motivate employees and make their target the same with the shareholders’,and also tend to solve "principal-agent" problems in the enterprises effectively, has been widely spread in many countries of the world. Especially for those enterprises with less funds like high-tech companies, as an effective means, the stock option can not only reduce the companies’outflow of cash, but also can keep talents for them. In the late 1990s, China started to introduce the stock option, many companies (such as China Vanke, Erie shares, etc.) are also actively pursued the practice. At present, the stock option has been more and more widely used in Chinese enterprises.In order to adapt to the development of the stock option,China’s Ministry of Finance on February 15,2006 issued the "Accounting Standards for Enterprises No.11-Share Based Payment".The issued of the guidelines ended the situation, that the stock option business has long been the lack of uniform accounting standards standard, finally the recognition, measurement and disclosure provisions of the stoke option are made accordingly, and regulate the accounting treatment of the stock option. This standard provides a theoretical and practical guidance for the stock option in Chinese enterprises, and at last offers a guarantee for further development.However, as the development of the stock option in china, the guidelines in practice should be with the development of the necessary complement. This paper stands on the results of these previous studies, through comparing the domestic standards with the international stock option accounting standards, focused on analysis of the stock option’s accounting issues (including accounting recognition, accounting measurement, disclosure of accounting information), and finally draws the following conclusions:In accounting recognition,,this paper suggests the recognition of stock options costs of treatment should adhere to the principle of the proposed guidelines and make a much more in the cost of amortization of specific requirements;in accounting measurement, the basis of fair value measurement has become an inevitable trend, but whether this method should be used in all enterprises in our country remains to be considered,at the same time the choice of the measurement model should be further clarified; in accounting disclosure, the paper suggests to follow the international practice, so the enterprises are required to disclose the accounting information and non-accounting information of the stock option to make detailed disclosures. Finally, this paper suggests to from a more perfect capital market, strengthen both the internal and external supervision of the enterprises, in order to better implement the Stock Option Accounting Standards.
论文关键词： 会计确认；会计计量；会计披露；股票期权会计；
Key words（英文摘要）：www.328tibet.cn Recognition；Measurement；Disclosure；the stock option’s accounting；
Abstract（英文摘要）：www.328tibet.cn The stock option originated in the USA in the 1950s, because it can motivate employees and make their target the same with the shareholders’,and also tend to solve "principal-agent" problems in the enterprises effectively, has been widely spread in many countries of the world. Especially for those enterprises with less funds like high-tech companies, as an effective means, the stock option can not only reduce the companies’outflow of cash, but also can keep talents for them. In the late 1990s, China started to introduce the stock option, many companies (such as China Vanke, Erie shares, etc.) are also actively pursued the practice. At present, the stock option has been more and more widely used in Chinese enterprises.In order to adapt to the development of the stock option,China’s Ministry of Finance on February 15,2006 issued the "Accounting Standards for Enterprises No.11-Share Based Payment".The issued of the guidelines ended the situation, that the stock option business has long been the lack of uniform accounting standards standard, finally the recognition, measurement and disclosure provisions of the stoke option are made accordingly, and regulate the accounting treatment of the stock option. This standard provides a theoretical and practical guidance for the stock option in Chinese enterprises, and at last offers a guarantee for further development.However, as the development of the stock option in china, the guidelines in practice should be with the development of the necessary complement. This paper stands on the results of these previous studies, through comparing the domestic standards with the international stock option accounting standards, focused on analysis of the stock option’s accounting issues (including accounting recognition, accounting measurement, disclosure of accounting information), and finally draws the following conclusions:In accounting recognition,,this paper suggests the recognition of stock options costs of treatment should adhere to the principle of the proposed guidelines and make a much more in the cost of amortization of specific requirements;in accounting measurement, the basis of fair value measurement has become an inevitable trend, but whether this method should be used in all enterprises in our country remains to be considered,at the same time the choice of the measurement model should be further clarified; in accounting disclosure, the paper suggests to follow the international practice, so the enterprises are required to disclose the accounting information and non-accounting information of the stock option to make detailed disclosures. Finally, this paper suggests to from a more perfect capital market, strengthen both the internal and external supervision of the enterprises, in order to better implement the Stock Option Accounting Standards.
论文关键词： 会计确认；会计计量；会计披露；股票期权会计；
Key words（英文摘要）：www.328tibet.cn Recognition；Measurement；Disclosure；the stock option’s accounting；