| 经理人股票期权的会计计价 |
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| 引用本文： | 魏亚平. 经理人股票期权的会计计价[J]. 上海立信会计学院学报, 2007, 21(6): 16-20 |
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| 作者姓名： | 魏亚平 |
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| 作者单位： | 天津工业大学,天津,300160 |
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| 摘 要： | 股票期权会计计价是股票期权制度的核心。股票期权费用化已为学界所接受,争论的焦点集中在方法的选择上。当前,应尽快明确计价方法,因为股票期权会计计价不仅是用来反映和核算股票期权经济行为的工具,更是调节各方利益的手段。因此,笔者建议采用"股利贴现模型"和"库藏股法"来分析不同计价方法对股权稀释的影响。
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| 关 键 词： | 股票期权 内在价值法 公允价值法 股利贴现模型 库藏股法 |
| 文章编号： | 1009-6701(2007)06-0016-05 |
| 修稿时间： | 2007-10-15 |
The Accounting Measurement of Manager's Stock Option |
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| WEI Ya-ping. The Accounting Measurement of Manager's Stock Option[J]. Journal of Shanghai Lixin University of Commerce, 2007, 21(6): 16-20 |
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| Authors: | WEI Ya-ping |
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| Abstract: | The accounting measurement of stock option is the core of stock option system.The stock option expensing has been accepted by academic circle,however the debate focuses on the method selection.The accounting measurement of stock option is not only the tool reflecting its economic behavior,but also the ways adjusting stakeholders' interests.Therefore,the author proposes to adopt the Dividend Discount model and Treasury Stock Approach in order to analyze the stock dilution effect by selecting different measurement methods. |
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| Keywords: | stock option intrinsic value method fair value method dividend discount model treasury stock approach |
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