对改进我国股票期权会计处理方法的建议

由于股票期权制度进入我国的时间比较短,目前还没有制定专门的会计准则来规范股票期权会计处理方法,现行的三时点、或有事项和参照内在价值法等会计处理方法也存在自身的问题。应借鉴美国的经验,并结合我国实际,采用公允价值法。同时,注意与其它现有准则的衔接以及加强股票期权相关信息的披露。

Suggestions of Improving Accounting Method of China's Stock Option

Because the history of stock option system is short in China,we have not made special accounting principle standardize ac-counting method of stock option;furthermore,there are shortcomings in the current accounting methods such as three time point,contin-gent item and referring to intrinsic value method.According to American experience and Chinese practice,we should take fair value method,pay attention to connection to other current principles and increase related information disclosure of stock option.