股票期权会计处理的国际动向及启示

An International Perspective of Accounting for Stock Options

最近美国一系列的公司财务丑闻,使股票期权再次成为人们注意的焦点,本文通过回顾股票期权的会计处理,特别是美国的股票期权会计处理,分析了美国股票期权会计处理中存在的问题,指出,美国现行GAAP不确认期权费用是其问题所在,并分析导致这种问题的原因,为我国的会计准则制定提供一些理论建议。

Over the past period, stock options have been the focus of world again. In the paper, It looks back on the method of accounting for stock option, especially in America by analyzing the problems of accounting for stock options in America. The author points out the key to this problems is that option expensing is not recognized. Therefore, this paper gives some advise for our setting accounting standards.