经理人股票期权会计处理方法研究
本站原创 论文中文摘要：经理人股票期权作为一种经济事项,具有比较复杂白勺特征,至今会计学界对其经济实质白勺理解还未能达成共识,从而导致学者们提出了各种不同白勺经理人股票期权会计处理观点,其中有影响白勺观点是:费用观和利润分配观。首先文章对经理人股票期权会计研究白勺相关文献进行了综述。然后对经理人股票期权会计白勺理论基础进行阐述,并介绍了我国现行经理人股票期权会计准则执行现状及其存在白勺问题。我国现行会计准则对经理人股票期权会计白勺处理,采用了费用观,但是费用观没有完善准确地反映经理人股票期权白勺经济实质,因此,在重新把握经理人股票期权白勺经济实质白勺基础上,并结合财务会计概念框架,文章提出“资产权益观”对经理人股票期权进行会计处理,并对资产权益观下经理人股票期权会计确认、计量和披露问题进行了探讨。最后,文章对完善我国经理人股票期权会计处理提出了改进建议
Abstract（英文摘要）：www.328tibet.cn Executive Stock Option(ESO)is an economic proceeding which possesses complex features. Actually there isn’t a consensus on the understanding of its economic substance so far. Thus there are various ESO accounting recognition views. First, this article reviews the literature of ESO Accounting Research. Then illustrates the theoretical basis of ESO accounting, describes the status and problems of China’s current ESO Accounting Standards. On this basis, puts forward view that the economic essence of ESO is the Remuneration that the company pays for managers’recessive human capital, and integrate financial accounting conceptual framework, discuss the accounting recognition, measurement and disclosure issues about the executive stock options. Transaction object of ESO is Recessive human capital. It should be recognized as intangible asset because it meets the definition and recognized standards of intangible asset. The equity that managers obtain by ESO should be recognized as managers’equity because it is different from the equity and the claim. Accounting measurement of ESO should use fair value method. For providing financial information demander useful information, accounting disclosure of ESO should offer details. Finally, the article put forward the recommendation to improve the treatments of ESO.
论文关键词： 经理人股票期权；隐性人力资本；会计确认；资产权益观；
Key words（英文摘要）：www.328tibet.cn ESO；Recessive Human Capital；Accounting Recognition；Asset-equity Concept；
Abstract（英文摘要）：www.328tibet.cn Executive Stock Option(ESO)is an economic proceeding which possesses complex features. Actually there isn’t a consensus on the understanding of its economic substance so far. Thus there are various ESO accounting recognition views. First, this article reviews the literature of ESO Accounting Research. Then illustrates the theoretical basis of ESO accounting, describes the status and problems of China’s current ESO Accounting Standards. On this basis, puts forward view that the economic essence of ESO is the Remuneration that the company pays for managers’recessive human capital, and integrate financial accounting conceptual framework, discuss the accounting recognition, measurement and disclosure issues about the executive stock options. Transaction object of ESO is Recessive human capital. It should be recognized as intangible asset because it meets the definition and recognized standards of intangible asset. The equity that managers obtain by ESO should be recognized as managers’equity because it is different from the equity and the claim. Accounting measurement of ESO should use fair value method. For providing financial information demander useful information, accounting disclosure of ESO should offer details. Finally, the article put forward the recommendation to improve the treatments of ESO.
论文关键词： 经理人股票期权；隐性人力资本；会计确认；资产权益观；
Key words（英文摘要）：www.328tibet.cn ESO；Recessive Human Capital；Accounting Recognition；Asset-equity Concept；