对股票期权及相关会计问题的探讨

Stock Option and its Correlative Accountant Issues

股票期权计划是一种长期激励机制,它可以避免传统薪酬制度下经理人员的短期化行为倾向。从股票期权的概念出发,对美国及中国股票期权的会计处理进行分析评价,针对我国实行股票期权计划所存在的问题,认为应健全相应规范、完善股票期权内容、并选取业绩好的企业进行试点。

Stock option plan is a long- term incentive system which can prevent manager, under the traditional salary system, from short - term behavior. This article, with a beginning of the concept of stock option, review into the accounting treatment of stock option plan between America and China. At last, the paper proposes, as the problem existing in the stock option plan, to perfect regulation, make up the contents of the stock option and select some exellent companies to try it.