摘要
现阶段,我国酬劳计划主要表现为员工持股计划和经理股票期权,它们各有其特点。实施酬劳计划时应借鉴国外的成熟经验,在完善法规建设和理顺金融、税收环境及规范股票市场方面多做工作。此外,还应借鉴国外在实施酬劳计划会计处理时的做法,转变观念,以授予日为基础对酬劳成本进行确认,以股票市价为基础对酬劳成本进行计量,并借鉴国外对酬劳计划披露的做法。
<Abstrcat>At the present stage, China has two compensation plans: employeeshareholding plan and managershareholding plan. We should use foreign experiences as reference, pay more attention to financial and taxation environment and stock market regulation. Moreover, we should use foreign experiences in implementing compensation plans and information exposure of compensation plans.
出处
《广东商学院学报》
2002年第4期57-62,共6页
Journal of Guangdong University of Business Studies
基金
.NULL.
关键词
酬劳计划
会计
会计处理
政策
compensation plans
compensation plans accounting
accounting dealing