美国股票期权会计制度及启示

The Accounting Principles of Stock Option in U.S. and its Inspiration

本文主要研究了股票期权计划应在何时进行会计反映、股票期权计划应如何进行会计反映两个问题。介绍了美国SEC和FASB的观点和政策 ,并举例阐述了FASB1 2 3的具体的股票期权会计记录方法。笔者的结论是 :1 对于国内企业开展股票期权计划 ,不应在赠予期权时即入账 ,而应在期权行权时入账。但对于准备境外上市的公司 ,则应遵循境外会计制度规定。 2 企业尤其是非上市企业应在对公司价值进行评估后 ,确定股票期权的行权价 ,以避免运用Black Scholes模型计算的期权待摊费用需要摊销。 3 避免低价赠予员工股票期权。 4 从会计处理上考虑应优先选择固定股票期权计划。

The paper investigates two problems i.e.when to keep accounts and how to keep accounts for stock options. It presents SEC's and FASB's viewpoints and policies, and illustrates the FASB No.123 detailed rules. The author's conclustions are: 1.the stock option plans for domestic companies should not be kept into accounts at grant date, but at vest date. For companies going to be listed overseas, it is different; 2.the unlisted companies should evaluate their companies'value before issuing stock options in order to make option exercise prices and avoid huge compensation costs; 3.it should be avoided to grant employees options at low prices; 4.the fix stock options are preferable from the accounting point.