摘要
股票期权作为有效的激励手段,在我国许多高新技术企业实行。由于目前我国对股票期权的确认、计量、记录和报告尚未作出统一规范,所以,各企业的会计处理不一。本文针对我国的具体情况对股票期权的确认、计量、记录和报告进行探讨。
As an effective way of motivation, stock option is put into practice in many high - tech enterprise in China. Because we don't have the unitive criterion of affirmance, measurement, register and report on stock option, different enterprises use the different methods.This paper discusses the problem of affirmance, measurement, register and report on stock option combining with Chinese enterprises.
出处
《财经问题研究》
CSSCI
北大核心
2004年第8期36-38,共3页
Research On Financial and Economic Issues
关键词
股票期权
确认
计量
记录
报告
stock option
afGnnance
measurement
register
report.
