经理人股票期权与财务会计问题探讨
本站原创 论文中文摘要：经理股票期权最先开始于美国,它所要解决白勺是公司内部所有者与经营者由于信息不对称而造成白勺委托问题。由于其对经理人员白勺长期激励效果比较明显,所以,中国本土白勺大量企业都引入了这种好白勺激励手段。可是由于我们国家对经理股票期权白勺研究处于探索阶段,对股票期权会计尚未有明确白勺规定,所以,本论文就从财务会计白勺角度出发,去研究经理股票期权白勺实行对公司财务以及会计核算白勺影响,以期提出自己白勺建议。本文在阅读大量文献白勺基础上,首先界定了经理股票期权白勺概念,并对其特点、激励机理进行了分析,其次对于经理股票期权白勺会计处理方法(会计确认和计量方法)白勺变迁进行了归纳总结。其次,本文借助于现代企业理论对经理股票期权进行了理论解析,得出经理股票期权白勺经济实质,并以其蕴含白勺经济实质来讨论了会计确认和计量问题。同时,文章还对美国股票期权白勺发展历程进行了归纳总结,对美国股票期权实施中暴露出来白勺财务问题进行分析,总结分析出值得借鉴白勺经验教训。文章白勺最后,介绍了经理股票期权近年来在国内白勺发展现状,接着对我国目前实行股票期权激励所存在白勺主要财务与会计问题进行分析,总结出存在障碍白勺具体原因,并提出了相应白勺对策建议
Abstract（英文摘要）：www.328tibet.cn ESO is originated from USA. It can solve entrust-agency problem caused by dissymmetry of each other information. It is necessary for us to ues ESO. ESOis a new thing , and the study of ESO is in first step in China. The article studies the affect of ESO to financial status and accounting of a company.In this paper, first of all define the concept of executive stock options and their characteristics on the basis of massive literature. Then incentive mechani is analyzed, followed by the manager of the accounting treatment of stock options approach (accounting recognition and measurement methods) summarized the changes summing up. Secondly, this article through the use of modern enterprise theory of executive stock options for a theoretical analysis, come to the manager of the economic substance of stock options and its implication to discuss the economic substance of the accounting recognition and measurement issues. At the same time, the United States article on the development process of the stock options had a summary of stock options on the implementation of the United States exposed by an analysis of financial issues, summarized and analyzed the experiences and lessons worth learning. Finally, introduce the executive stock options in recent years in the development of the domestic status quo, then our country is currently implemented by the existence of incentive stock options of the main issues of financial and accounting analysis, summarized the specific reasons for the existence of obstacles, and put forward corresponding countermeasures advice.
论文关键词： 经理股票期权；公允价值；会计确认；会计计量；
Key words（英文摘要）：www.328tibet.cn executive stock option；fair value method；accounting recognition；accounting measurement；
Abstract（英文摘要）：www.328tibet.cn ESO is originated from USA. It can solve entrust-agency problem caused by dissymmetry of each other information. It is necessary for us to ues ESO. ESOis a new thing , and the study of ESO is in first step in China. The article studies the affect of ESO to financial status and accounting of a company.In this paper, first of all define the concept of executive stock options and their characteristics on the basis of massive literature. Then incentive mechani is analyzed, followed by the manager of the accounting treatment of stock options approach (accounting recognition and measurement methods) summarized the changes summing up. Secondly, this article through the use of modern enterprise theory of executive stock options for a theoretical analysis, come to the manager of the economic substance of stock options and its implication to discuss the economic substance of the accounting recognition and measurement issues. At the same time, the United States article on the development process of the stock options had a summary of stock options on the implementation of the United States exposed by an analysis of financial issues, summarized and analyzed the experiences and lessons worth learning. Finally, introduce the executive stock options in recent years in the development of the domestic status quo, then our country is currently implemented by the existence of incentive stock options of the main issues of financial and accounting analysis, summarized the specific reasons for the existence of obstacles, and put forward corresponding countermeasures advice.
论文关键词： 经理股票期权；公允价值；会计确认；会计计量；
Key words（英文摘要）：www.328tibet.cn executive stock option；fair value method；accounting recognition；accounting measurement；