| 员工股票期权计量属性的国际动态及对我国的启示 |
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| 引用本文： | 李静,贾喜云.员工股票期权计量属性的国际动态及对我国的启示[J].北方经贸,2004(10):58-60. |
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| 作者姓名： | 李静 贾喜云 |
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| 作者单位： | 1. 厦门大学,会计系,福建,厦门,361005
2. 湖南大学,会计学院,湖南,长沙,410082 |
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| 摘 要： | 员工股票期权作为衍生金融工具和员工激励制度的一种重要创新形式 ,对其会计处理进行研究是许多国家和国际会计组织长期致力的工作。文章通过对员工股票计量属性的国际动态进行比较研究 ,结合我国当前的经济发展状况和具体国情 ,探讨选择我国员工股票期权适宜的计量属性选择。
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| 关 键 词： | 股票期权 计量属性 内在价值 公允价值 |
| 文章编号： | 1005-913X(2004)10-0058-03 |
INTERNATIONAL DEVELOPMENT OF MEASUREMENT ATTRIBUTE OF EMPLOYEE STOCK OPTION AND INSPIRATION TO CHINA |
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| LI Jing,JIA Xi-yun.INTERNATIONAL DEVELOPMENT OF MEASUREMENT ATTRIBUTE OF EMPLOYEE STOCK OPTION AND INSPIRATION TO CHINA[J].Northern Economy and Trade,2004(10):58-60. |
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| Authors: | LI Jing JIA Xi-yun |
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| Institution: | Xiamen University Xiamen 361005 |
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| Abstract: | Employee stock option is an important innovative form,so many countries and international accounting organizations always apply themselves to the research of the accounting treatment of employee stock option.By comparing and studying international development of measurement attribute of employee stock option,we can select the feasible measurement attribute to our country according to our economic development and national conditions. |
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| Keywords: | employee stock option measurement attribute intrinsic value fair value |
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