经理人股票期权会计确认的探讨

On Accounting Confirmation of Executive Stock Option

经理人股票期权的确认问题是亟待解决的会计理论和实践问题。经理人股票期权的经济实质是企业经理人参与企业剩余索取权的分享。经理人股票期权是一项无形资产,应在经理人提供劳动期间内,将其平均摊销。应改革现行的财务会计观念与模式,增设“待转股本准备”科目,以适应企业经理人参与现代企业剩余索取权分享的现实。

The accounting confirmation of executive stock option is very important in accounting theory and practice. Executive stock option is really a way for manager to share the residual demand of enterprise in. Executive stock option is one kind of intangible asset which should be amortized during the period manager supplies his labor. The current financial and accounting idea and mode should be reformed, and the subject of ＂capital stock reserve＂ should be added under the reality that the manager of enterprise is sharing the residual demand.