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在现代企业制度下,股票期权是对企业员工进行有效激励的一种重要方式。自二十世纪九十年代中后期以来,在国外广泛推行的股票期权(StockOption)计划被逐步引入我国。股票期权能在企业所有者和员工之间建立一种利益联动和制衡的机制,以最大限度地调动企业员工的积极性。但在实践中,涉及股票期权的相关会计问题如何规范和处理成为股票期权计划实施的重要问题。本文在借鉴国外先进经验的基础上,立足我国国情,从股票期权的会计确认、会计计量、会计处理与会计披露等四个方面,对如何规范我国股票期权的会计问题进行了探讨。
Under the modern enterprise system, stock options are an important way to effectively motivate employees. Since the middle and later stages of the 1990s, the stock option (Stock Option) widely implemented abroad has gradually been introduced into our country. Stock options can establish a mechanism of interest linkage and checks and balances between business owners and employees to maximize the enthusiasm of employees. However, in practice, how to standardize and deal with related accounting issues involving stock options has become an important issue in the implementation of stock option plans. Based on the experience of foreign countries, based on China’s national conditions, this paper discusses how to standardize the accounting of stock options in China from four aspects: accounting confirmation, accounting measurement, accounting treatment and accounting disclosure of stock options.