| 经理人股票期权确认问题的思考 |
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| 引用本文： | 刘华,张伟.经理人股票期权确认问题的思考[J].财会通讯,2004(8). |
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| 作者姓名： | 刘华 张伟 |
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| 作者单位： | 华中科技大学管理学院，华中科技大学管理学院 湖北 武汉 430074，湖北 武汉 430074 |
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| 摘 要： | 本文评述了经理人股票期权如何确认的不同观点,并从股票期权实施的税收和股票期权性质方面对经 理人股票期权进行了探讨,认为经理人股票期权报酬成本符合费用的定义,费用观将是经理人股票期权确认的合 理归属。
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| 关 键 词： | 经理人股票期权 费用观 确认 报酬成本 |
A Thinking on the Recognition of Executive Stock Options |
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| Liu Hua Zhangwei.A Thinking on the Recognition of Executive Stock Options[J].Communication of Finance and Accounting,2004(8). |
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| Authors: | Liu Hua Zhangwei |
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| Abstract: | This paper comments different views about what Executive Stock Options are recognized ,and discusses Executive Stock Options based on revenue and character, consider that Executive Stock Options accord with the definition of expense, that Executive Stock Options are recognized expense is reasonable. |
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| Keywords: | Executive stock options Expense Recognize Cost of reward |
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