论文部分内容阅读
本文首先综述了雇员股票期权的定义以及国际企业会计准则对雇员股票期权的处理方法。接着介绍了2008年SNA关于雇员股票期权的处理方法,并通过雇员股票期权账户登录表,更直观地展示了雇员股票期权在授权日、含权日和行权日之间,如何分别在雇主账户与雇员账户中记录。最后,对部分国家的经验数据进行了分析,并探讨了雇员股票期权作为雇员报酬处理对于中国国民经济核算,特别是收入分配核算的影响。
This article begins with an overview of the definition of employee stock options and the approach taken by International Accounting Standards for employee stock options. Then introduced the 2008 SNA treatment of employee stock options, and through the employee stock option account login form, more intuitively shows the employee stock options between the grant date, the right and exercise day, how the employer account Record with employee account. Finally, the empirical data of some countries are analyzed, and the impact of employee stock options as the compensation of employees on the national accounts of China, especially the income distribution accounting is discussed.