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经理股票期权作为一种有效的激励机制,在西方国家受到了广泛的青睐,但在我国实施还存在着很多障碍,其中最大的障碍之一就是如何对它进行会计确认与计量。鉴于此,本文拟对当前国际上较为流行的3种经理股票期权会计处理方法进行分析,并提出了一种适合我国会计环境的新的处理方法——资产负债法。一、现有经理股票期权会计处理方法的分析经理股票期权是指股份公司根据股票期权计划的规定,授予其高层管理人员在某一规定的期限
As an effective incentive mechanism, managers’ stock options are widely favored in western countries. However, there are still many obstacles to the implementation of stock options in China. One of the biggest obstacles is how to confirm and measure accounting. In view of this, this article intends to analyze the current accounting methods of three stock options which are popular in the world, and proposes a new method of dealing with the accounting environment in our country - the Asset Liability Law. First, the analysis of the existing manager of stock options accounting treatment Manager stock options refers to the stock company under the stock option plan, granted to its senior management within a specified period