雇员股票期权的会计问题

Accounting Problems of ESO

雇员股票期权的会计处理一直是一个有争议的论题 ,争论的焦点主要是雇员股票期权是否费用化、计量的精确性和后续计量问题。选择雇员股票期权会计处理方法的关键是要理解其经济本质 ,雇员股票期权具有真实的经济后果 ,诸如对公司成本的影响 ,对外部利益集团的影响 ,对股票的定价及资本配置的重大影响。会计应反映企业经营的真实成本 ,雇员股票期权是获得雇员服务的真实经济成本 。

There is always an intense debate about whether to require corporations to deduct the estimated value of ESO grants as a business expense in reported income, and also the measurement error and subsequent measurement. Underlying the accounting for ESO is its economic nature. Accounting choice can impose economic costs on firm and misallocation of capital. Accounting should reflect the true costs of doing business, and labor acquired through ESO grants is a real economic cost that firms should deduct from earnings as an expense.