股票期权作为一种激励经营者努力工作的报酬计划,产生于20世纪70~80年代的美国,到90年代,已经在美国与西方其他国家得到快速发展。我国的很多企业也开始实施股票期权,以提高公司治理效率。股票期权的会计处理问题,也成为理论界和实务界议论的焦点。本文通过分析目前国际国内对股票期权的会计方法,提出对我国股票期权会计处理的一些建议。 As a kind of remuneration plan that motivates managers to work hard, stock options originated in the United States from the 1970s to the 1980s. In the 1990s, the stock options have been rapidly developed in the United States and other western countries. Many Chinese enterprises also started to implement stock options to improve the efficiency of corporate governance. The accounting treatment of stock options has also become the focus of debate in theorists and practitioners. By analyzing the current international and domestic accounting methods of stock options, this paper puts forward some suggestions on the accounting treatment of stock options in China.