摘要
股票期权的价值在于管理层对企业剩余索取权,进而对企业剩余的分享。伊利股权激励事件在资本市场的反应使我们有必要重新考量我国新股份支付准则的恰当性,并对会计政策选择的经济后果引起重视。同时企业完善的公司治理机制和良好的内部控制环境是股权激励实施的基础和有效发挥作用的前提。
The value of stock option is executives＇ sharing of claim to firm＇s residue. The reaction of capital market to YiLi stock option incentive event made it necessary to re-think the appropriateness of new accounting standard, and pay attention to the economic conse- quences of accounting policy choice. Simultaneously, perfect corporate govern mechanism and well internal control environment are foundation of stock option implement and premise of effective action.
出处
《华东经济管理》
CSSCI
2009年第3期124-127,共4页
East China Economic Management
关键词
股权激励
会计处理
会计政策
stock option incentive
accounting treatment
accounting policy
