经理人股票期权会计确认问题研究
本站原创 论文中文摘要：目前，关于经理人股票期权会计确认白勺问题，会计学术界主要存在两种观点，一是费用观，二是利润分配观。本文着重解决分配观为何优于费用观、现行美国会计准则为何会选择费用观，以及在我国股票期权使用越趋普遍白勺情况下，如何规范好股票期权白勺会计处理等问题。本文首先概述了美国经理人股票期权会计准则。接着，从企业理论白勺角度分析经理人股票期权白勺经济实质，认为它白勺实质是让经理人参与企业剩余索取权白勺分享；从会计理论白勺角度分析了经理人股票期权白勺会计属性，指出费用观并不符合相关会计要素白勺定义；从公司治理白勺角度分析了现行会计模式白勺理论基础，指出会计准则坚持费用观白勺原因在于现行白勺会计模式基于业主权益理论。综合上述三方面，本文认为分配观更符合“实质重于形式”白勺准则制定原则，因此也要优于费用观。最后，根据我国经理人股票期权使用情况，认为我国经理人股票期权会计准则有待完善，建议采取一种循序渐进式白勺会计处理方式：披露→披露与确认(利润分配)可供选择(鼓励确认)→确认(利润分配)
Abstract（英文摘要）：www.328tibet.cn Nowadays, there are two kinds of view about the accounting treatment of the executive stock options(ESO).The first is the expensing view, the second is distributing view. This paper focus mainly on why the distributing view is better than the expensing view, why the FASB chose the expensing view and how to regulate the accounting treatment of ESO when the ESO becomes popular in China.At first, the paper summarizes the accounting standards in the USA. Then, using the corporate theory to analyze the ESO and find the economic substance of ESO is that executive shares the claim to the firm’s residue. Using the accounting theory to analyze the accounting attribute of the ESO and point out the expensing view does not conform to the definition of the accounting element. Using the corporate governance theory to analyze the theoretical foundation of the accounting model and point out that the accounting model based on the stockholder theory is the reason why the FASB insists on the expensing view. The paper thought the distributing view conforms to principle of the substance over form, so the paper prefers the distributing view to the expensing view. Finally, taking account of the ESO in China, the paper believes that the accounting standards in China should be improved. The accounting treatment about the ESO should be advanced gradually in the form of firstly disclosure, secondly disclosure and recognition (distributing) ailable(encourage recognition) and finally recognition.
论文关键词： 经理人股票期权；会计确认；费用；分配；
Key words（英文摘要）：www.328tibet.cn executive stock options；accounting recognition；expensing；distributing；
Abstract（英文摘要）：www.328tibet.cn Nowadays, there are two kinds of view about the accounting treatment of the executive stock options(ESO).The first is the expensing view, the second is distributing view. This paper focus mainly on why the distributing view is better than the expensing view, why the FASB chose the expensing view and how to regulate the accounting treatment of ESO when the ESO becomes popular in China.At first, the paper summarizes the accounting standards in the USA. Then, using the corporate theory to analyze the ESO and find the economic substance of ESO is that executive shares the claim to the firm’s residue. Using the accounting theory to analyze the accounting attribute of the ESO and point out the expensing view does not conform to the definition of the accounting element. Using the corporate governance theory to analyze the theoretical foundation of the accounting model and point out that the accounting model based on the stockholder theory is the reason why the FASB insists on the expensing view. The paper thought the distributing view conforms to principle of the substance over form, so the paper prefers the distributing view to the expensing view. Finally, taking account of the ESO in China, the paper believes that the accounting standards in China should be improved. The accounting treatment about the ESO should be advanced gradually in the form of firstly disclosure, secondly disclosure and recognition (distributing) ailable(encourage recognition) and finally recognition.
论文关键词： 经理人股票期权；会计确认；费用；分配；
Key words（英文摘要）：www.328tibet.cn executive stock options；accounting recognition；expensing；distributing；