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在实际应用中,企业对股票期权的会计处理方法各有不同,以至于降低了企业股票期权会计信息的可比性,同时对股票期权实施情况的监管问题也是如今的一大难题,这严重影响了我国股票期权制度的健康发展。本文通过分析我国股票期权情况和存在的问题,并针对如何解决我国股票期权会计问题提出了一些相应的建议。
In practical application, the accounting treatment of stock options is different for enterprises, so that the comparability of accounting information of stock options of enterprises is reduced. At the same time, the supervision over the implementation of stock options is also a major challenge nowadays, which has seriously affected The Healthy Development of Stock Option System in China. This article analyzes the situation and existing problems of stock options in our country, and puts forward some corresponding suggestions on how to solve the accounting problems of stock options in our country.