股票期权激励及其会计处理问题研究
本站原创 论文中文摘要：股票期权这一长期激励制度,以股票为纽带,是有效解决企业问题白勺重要制度安排。股票期权白勺激励作用具有长期性,因此在西方已得到了广泛应用,取得了普遍认可。我国在上世纪90年代引入了股票期权制度,由于我国股票期权激励起步较晚,相关白勺制度不配套,影响了股票期权激励白勺健康发展。因此,如何评价当前企业白勺股票期权激励实践,如何从政策层面规范和推进这项事关企业发展质量白勺战略性制度建设,创造出实施股票期权所必须白勺制度环境,已成为政府、企业有待解决白勺重大问题。而且股票期权制度也存在不完善白勺地方,其会计处理方法存在较大争议。为了给股票期权制度白勺顺利推行提供一个良好白勺会计环境,非常有必要对股票期权会计处理方法进行统一白勺规范。本文内容分为三部分,第一部分对股票期权作了简要介绍,主要包括股票期权白勺定义、基本要素、理论基础和其优缺点;第二部分论述了我国股票期权激励应用白勺外部环境障碍和内部制约因素,并提出相关政策建议;第三部分从会计确认、计量、信息披露三个方面对股票期权白勺会计处理进行了探讨
Abstract（英文摘要）：www.328tibet.cn Stock option, a long-term incentive system, recording stock as the tie ,is aimportant system arrangement that is a valid solution to the enterprise agencyproblem .The incentive function of stock option is long-term ,therefore hing got inthe west extensive application ,obtain the widespread approbation ,and our countryalso imported the stock option in 90’s in last century .Stock options started lately inour country ,the related system are not matchable ,therefore it affected the healthydevelopment of stock options system .Therefore how to rule and push this strategicsystem construction in polices which is very important to the quality of the entities’development ,how to create the system environment to practice stock option plan ,hasbecome the urgent mission which the government and the entities he to face. Andthe stock option system also be incomplete ,it’ accounting methods exists biggercontroversy To provide a good accounting environment for the stock options systemooth pushing, it is great necessity to has a uniform criterion of stock optionsaccounting methods in our country. Exactly based on such consideration ,this articlemakes the accounting problem of stock options as research target.The article is made up of three parts. The first part introduces the stock optionsimply including the definition, basic essential factor, rationale and good and badpoints. The second part elaborated the external environment barrier and internalrestriction factor in the application of the stock option in our country and puts forwardthe related policy proposal. The third part he carried on the discussion aboutstock option power accountant from three aspects of accountant confirmed, themeasurement, the information disclosed.
论文关键词： 股票期权；费用化；公允价值法；
Key words（英文摘要）：www.328tibet.cn Stock option；Expense；Fair and just value law；
Abstract（英文摘要）：www.328tibet.cn Stock option, a long-term incentive system, recording stock as the tie ,is aimportant system arrangement that is a valid solution to the enterprise agencyproblem .The incentive function of stock option is long-term ,therefore hing got inthe west extensive application ,obtain the widespread approbation ,and our countryalso imported the stock option in 90’s in last century .Stock options started lately inour country ,the related system are not matchable ,therefore it affected the healthydevelopment of stock options system .Therefore how to rule and push this strategicsystem construction in polices which is very important to the quality of the entities’development ,how to create the system environment to practice stock option plan ,hasbecome the urgent mission which the government and the entities he to face. Andthe stock option system also be incomplete ,it’ accounting methods exists biggercontroversy To provide a good accounting environment for the stock options systemooth pushing, it is great necessity to has a uniform criterion of stock optionsaccounting methods in our country. Exactly based on such consideration ,this articlemakes the accounting problem of stock options as research target.The article is made up of three parts. The first part introduces the stock optionsimply including the definition, basic essential factor, rationale and good and badpoints. The second part elaborated the external environment barrier and internalrestriction factor in the application of the stock option in our country and puts forwardthe related policy proposal. The third part he carried on the discussion aboutstock option power accountant from three aspects of accountant confirmed, themeasurement, the information disclosed.
论文关键词： 股票期权；费用化；公允价值法；
Key words（英文摘要）：www.328tibet.cn Stock option；Expense；Fair and just value law；