我国制定经理人股票期权会计准则应考虑的因素及原则

The Factors and Principles Which Should Be Considered in Formulating the Accounting Rules of the Stock Period Right for Agents of our Country

我国对应用经理人股票期权激励制度的企业没有相应的会计准则对其业务的会计处理进行规范。为了保证会计信息的完整性、真实性和可比性,增加会计信息的透明度,在考虑我国国情、经济和社会后果、会计人员素质和会计准则本身质量等要素的基础上,应遵循循序渐进、国际化和可操作性等原则来制定我国的经理人股票期权会计准则。

In our country, there have been no any regulations of relative accounting rules to control the accounting affairs of those enterprises which use stock period right for agents as promoting system. To guarantee the integrality, authenticity, and comparability of the accounting information, and enhance the transparency of accounting information, the accounting rules of the stock period right for agents of our country should be formulated by following those principles such as advancing gradually in due order, internationalization, and maneuverability after considering these factors such as our country＇s situation, economic and social consequence, the quality of the accountants, and the quality of the accounting rules.