对新会计准则中股票期权费用化的思考

Thought on Stock Option Payment in New Accountant Criterion

本文比较了国际会计准则和美国FAsB对股票期权的会计处理，通过事例探讨财政部的新会计准则（征求意见稿）对股票期权费用化的处理实施可能带来的负面影响及改进措施。

This paper compares the accounting treatment of executive stock options between the International Accounting Standards Board and the Financial Accounting Standards Board, and has analyzed the negative impact of the new accounting guidelines（draft） about the cost of executive stock options introduced by the Ministry of Finance, and has proposed improvement measures.