中国股票期权会计问题探究

Issues of Stock Option Accounting

股票期权是一种激励制度,在中国起步稍晚,与国际惯例存在一些差距。中国股票期权会计处理、计量、披露和相关的税收政策中存在一些问题。本文结合中国国情,对上述问题提出了改进建议,以此来进一步完善中国的股票期权会计准则及框架,进而推动中国股票期权的健康发展。

Stock option is an incentive system,and starts later in China,there are some gaps with international practice,the accounting treatment of stock options,measurement,disclosure and tax policy related to some problems,combined with our national conditions,the above improvements and recommendations put forward in order to further improve China＇s stock option accounting standards and frameworks,thus promoting the healthy development of China＇s stock options.