股票期权激励制度及其会计处理问题研究
本站原创 论文中文摘要：股票期权(Executive stock options) ,指给予高级管理人员未来在一定期限内按照某一既定购买一定数量公司股票白勺选择权。当其等待期满日后,在可以行权期内行权,即按照授予日约定白勺购入一定数量白勺公司股票。当公司股价是上涨时,行权日白勺市价与行权价白勺差额即构成了高管人员白勺行权收入。当员工转让这笔股票时,如果股价依然上涨,员工又可获得一笔股票转让收入。可见,当公司股价保持上涨趋势时,员工就能获得一笔收入,涨幅越大,收益越大,这就在一定程度上调节了公司高管人员个人利益与公司整体利益白勺矛盾,进而发挥良好白勺激励作用。目前,股票期权白勺实施已成为我国国有企业改制中白勺热点问题,我国上市公司实行股票期权计划也面临着如何确定股票期权会计标准这一难题。借鉴发达国家白勺经验,制定合理白勺股票期权会计标准是我国实施股票期权激励制度白勺重要步骤。当今世界各国中,美国白勺股票期权会计制度最为完善。美国股票期权白勺会计准则包括美国会计原则委员会(APB)第25号意见书和FASB第123号公告以及2000年3月3 1日美国会计准则委员会发布白勺第44号解释意见。本文通过对我国股票期权实施情况与西方国家白勺比较研究,结合我国实际国情,分析了我国实施股票期权激励制度白勺环境,继而提出实行股票期权制所需要完善白勺法律制度以及保障措施。并且在充分借鉴美国上述三个会计准则白勺主要内容和具体实施方法白勺基础上,结合我国颁布白勺新会计准则及具体国情,探讨我国股票期权白勺会计处理
Abstract（英文摘要）：www.328tibEt.cn The stock time power (Executive stock options), will refer gives thehigh-level administrative personnel future according to some as soonas to decide the price purchase certain quantity company share in thecertain deadline the option. When its waiting expiration in thefuture, in will be allowed the good power time expert power, namely todefer to awards Japan the agreement the price to buy into the certainquantity the company share. When the company stock price is the rise,the good power date market price and the good power price differencenamely constituted the high tube personnel’s good power income. When the staff traners this stock, if the stock price still rises,the staff may obtain a stock traner income. Obviously, when companystock price maintenance rise tendency, the staff can obtain an income,the increase scope in a big way, the income is bigger, this hasadjusted the company high tube personnel personal interest and thecompany overall benefit contradiction in the certain degree, thendisplay good drive function.At present, has the stock time power implementation become the ourcountry state-owned enterprise to change the system the hot topic, howour country goes on the market the company to implement the stock timepower plan also to face is determining stock time power accountantstandard this difficult problem. Profits from the developed countrythe experience, formulates reasonable stock time power accountant thestandard is our country implements stock time power drive system theimportant step. Now in the various countries, US’S stock time poweraccounting system is most perfect. American stock time power accountant the criterion the 44thexplanation opinion which the principle committee (APB) the 25thprospectus and the FASB 123rd announcement as well as on March 31,2000 American accountant the criterion committee issued includingAmerican accountant. This article through to our country stock timepower implementation situation and the western nation comparisonresearch, unifies the our country actual national condition, analyzedour country to implement the stock time power drive system theenvironment, subsequently proposed the implementation stock time needed to consummate legal system as well as safeguard measure. And fully is profiting from American above three accountant thecriterion the main content and in the concrete implementation methodfoundation, unifies new accountant which our country promulgatescriterion and concrete national condition, discusses our country stocktime power accountant processes.
论文关键词： 股票期权；激励制度；会计；处理；
Key words（英文摘要）：www.328tibEt.cn Stock time power；drive system；accountant；processing；
Abstract（英文摘要）：www.328tibEt.cn The stock time power (Executive stock options), will refer gives thehigh-level administrative personnel future according to some as soonas to decide the price purchase certain quantity company share in thecertain deadline the option. When its waiting expiration in thefuture, in will be allowed the good power time expert power, namely todefer to awards Japan the agreement the price to buy into the certainquantity the company share. When the company stock price is the rise,the good power date market price and the good power price differencenamely constituted the high tube personnel’s good power income. When the staff traners this stock, if the stock price still rises,the staff may obtain a stock traner income. Obviously, when companystock price maintenance rise tendency, the staff can obtain an income,the increase scope in a big way, the income is bigger, this hasadjusted the company high tube personnel personal interest and thecompany overall benefit contradiction in the certain degree, thendisplay good drive function.At present, has the stock time power implementation become the ourcountry state-owned enterprise to change the system the hot topic, howour country goes on the market the company to implement the stock timepower plan also to face is determining stock time power accountantstandard this difficult problem. Profits from the developed countrythe experience, formulates reasonable stock time power accountant thestandard is our country implements stock time power drive system theimportant step. Now in the various countries, US’S stock time poweraccounting system is most perfect. American stock time power accountant the criterion the 44thexplanation opinion which the principle committee (APB) the 25thprospectus and the FASB 123rd announcement as well as on March 31,2000 American accountant the criterion committee issued includingAmerican accountant. This article through to our country stock timepower implementation situation and the western nation comparisonresearch, unifies the our country actual national condition, analyzedour country to implement the stock time power drive system theenvironment, subsequently proposed the implementation stock time needed to consummate legal system as well as safeguard measure. And fully is profiting from American above three accountant thecriterion the main content and in the concrete implementation methodfoundation, unifies new accountant which our country promulgatescriterion and concrete national condition, discusses our country stocktime power accountant processes.
论文关键词： 股票期权；激励制度；会计；处理；
Key words（英文摘要）：www.328tibEt.cn Stock time power；drive system；accountant；processing；