摘要
经理人股票期权的价值在于企业剩余索取权进而企业剩余的分享。因此,只有将经理人股票期权确认为企业的利润分配而非现行准则确认的费用,才能在会计上真正反映经理人股票期权的经济实质,消除股票期权费用化的负面影响,从而有助于推动股票期权的实施。
The value of ESO is executives＂ sharing of claim to firm＇s residue. Thus, only ESO is recognized as firms profit distribution rather than as expense, which can really reflect the economic nature of ESO, eliminate the negative effects of accounting treatment as expense, and contribute to driving implement of stock options.
出处
《经济与管理》
2008年第7期67-71,共5页
Economy and Management
关键词
经理人股票期权
费用观
利润分配观
会计处理
executive stock options
expense theory
profit distribution theory
accounting treatment
