SNA关于雇员股票期权核算方法的研究及其对中国国民经济核算的影响

Study on Employee Stock Options accounting method in the SNA and its impact on China's national economic accounting

本文首先综述了雇员股票期权的定义以及国际企业会计准则对雇员股票期权的处理方法。接着介绍了2008年SNA关于雇员股票期权的处理方法,并通过雇员股票期权账户登录表,更直观地展示了雇员股票期权在授权日、含权日和行权日之间,如何分别在雇主账户与雇员账户中记录。最后,对部分国家的经验数据进行了分析,并探讨了雇员股票期权作为雇员报酬处理对于中国国民经济核算,特别是收入分配核算的影响。

In the beginning,this paper review the definition of Employee Stock Options,as well as the treatment of Employee Stock Options in International Enterprise Accounting Standards.Then the processing method of Employee Stock Options in 2008 SNA is introduced,and through Employee Stock Options account login table,it is displayed how to record Employee Stock Options in employers and employees＇ account among granting date,vesting date and excising date respectively.Finally,the empirical data of some countries is analyzed and the effect of Employee Stock Options as compensation of employees＇ on China＇s National Economic Accounting,especially income distribution accounting,is discussed.