摘要
我国会计准则规定,股票期权采用公允价值计量,并在其有效期内分别计入各期的成本费用。文章收集整理了实施股票期权激励计划的15家上市公司2007年的年报,分析了股票期权费用对利润的影响和股票期权会计处理中存在的问题,在此基础上得出结论并提出相关建议。
China＇s Accounting Standard ordains that stock option uses the measurement of fair value, and is included in the cost in the term of validity. This paper collects the 2007 annual reports of the 15 listed companies which implemented the incentive stock option plans, analyzes the cost of stock options on the impact of profit and stock option＇s problems in accounting management and proposes some recommendations.
出处
《北京理工大学学报（社会科学版）》
CSSCI
2009年第3期16-19,共4页
Journal of Beijing Institute of Technology：Social Sciences Edition
关键词
股票期权
会计处理
期权费用
stock option
accounting management
cost of option
