| 关于经理人股票期权会计处理的探讨 |
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| 引用本文： | 蒋俊鹏,杨青.关于经理人股票期权会计处理的探讨[J].财会通讯,2005(9). |
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| 作者姓名： | 蒋俊鹏 杨青 |
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| 作者单位： | 深圳大学审计处 广东深圳518060
(蒋俊鹏)，深圳大学审计处 广东深圳518060(杨青) |
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| 摘 要： | 我国最近几年才引入经理人股票期权制度,关于经理人股票期权的会计处理研究更是一片空白。本文在借鉴美国经验的基础上,对经理人股票期权的会计处理实务作了探讨,介绍了美国的经理人股票期权会计处理准则,给出了经理人股票期权价值计量模型及会计处理实例。
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| 关 键 词： | 经理人股票期权 会计处理准则 会计处理实务 会计处理举例 |
Research on Accounting Practice for Executive Stock Option |
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| Jiang Junpeng Yang Qing.Research on Accounting Practice for Executive Stock Option[J].Communication of Finance and Accounting,2005(9). |
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| Authors: | Jiang Junpeng Yang Qing |
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| Abstract: | Executive Stock Option(ESO) was introduced into China only in recent years, and no research was made on accounting treatment of ESO in China. For these reasons, the article discusses accounting treatment practice for ESO on the base of American experiences. It introduces American accounting standards for ESO and brings forward measurement model for ESO. |
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| Keywords: | Executive stock option Accounting treatment standards Accounting treatment practice Accounting treatment sample |
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