我国股票期权会计问题探究

An Exploration of Stock Option Accounting in China

股票期权是一种激励制度，在我国起步稍晚，与国际惯例存在一些差距，我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。深入分析我国股票期权会计发展现状及问题，并提出了相应的改进建议，以进一步完善我国的股票期权会计准则及框架，推动我国股票期权的健康发展。

Stock option is an incentive system. China started rather late in this regard; therefore, there are some gaps with interna- tional practice. There exist some problems in stock option accounting, measurement, disclosure and related tax policy. The paper gives an in-depth analysis of the status quo of development and problems in stock option accounting in China, and puts forward rele- vant suggestions for improvement, in order to improve further accounting standards and frameworks of stock option in China and pro- mote its healthy development.