微软“弃权”引发的会计学思考

On Accounting Thinking Derived from Microsoft's "Abandoning Stock Options"

股票期权一直是高技术公司吸引员工的一大卖点。微软放弃员工股票期权而改用限制性股票作为长期激励手段的“弃权”行为,迫使人们去思考一些会计问题:对股票期权应该怎样进行会计确认,会计标准制定机构能否左右会计标准的制定,这些问题的解决过程是股票期权会计处理不断发展的过程。

Stock options have been a hotspot of sale that high-tech companies attract employees. This action that Microsoft abandoned stock options for employees and adapted restricted shares as a long-term prompting measure makes people think such accounting question as： how to carry out the accounting confirmation to stock option？ Whether accounting standard establishing organizations can have influence over the establishment of accounting standards？ I discussed mainly to the above-mentioned questions in this article.