上市公司经理人股票期权的会计确认探析

On the Accounting Identification of Executive Stock Option in Listed Company

我国现在已有大量上市公司实施了经理人股票期权激励计划,它在会计上应该如何确认就成了一个争议的焦点。本文首先介绍了经理人股票期权的不同确认观点,然后对"费用观"和"利润分配观"两种观点进行了评价,提出了不适合采取"利润分配观"的理由,并做出了"费用观"的合理性分析,最后介绍了新准则对我国上市公司经理人股票期权确认的规定。

A large number of listed companies in China have implemented ESO （Executive Stock Option） now, but how to confirm it in accounting becomes a hot point. This article introduces different views of ESO＇s accounting identification; then it analyses and evaluates two identifying views, the ＇ view of the cost＇ and the ＇ view of profit distribution＇; later it brings forward the reason for adopting the ＇ view of the cost＇ instead of ＇ view of profit distribution＇; finally, it introduces the regulation of ESO＇s accounting identification in the new ＂Accounting Standards for listed company ＂ in China.