论现行会计模式下经理人股票期权会计确认

Study on Accounting Recognition of Executive Stock Option under Current Accounting Model

经理人股票期权会计确认复杂的原因在于现行财务概念框架对一些经济现象的实质无法合理确认。为了使经理人股票期权能够在表内较为恰当的反应,为会计信息的使用者提供相对可靠的会计信息,有必要对财务会计概念框架、经理人股票期权的经济性质及表现形式综合考虑,使经理人股票期权会计确认在现行会计模式下相对合理有效。

The complexity of accounting recognition of Executive Stock Option （ESO） lies in the failure of current accounting conception framework＇ s explaining of some economic phenomena. Reliable and relatively sufficient accounting message about ESO in the balance sheet is required for the message users. To guarantee a reasonable and workable accounting recognition of ESO, the current accounting conception framework, the economic natures and types of ESO should be comprehensively thought.