关于股票期权会计若干问题的探讨

随着我国企业改革的深化与市场经济的确立与完善，在企业中探索一种科学有效的激励机制已成为一个亟等解决的课题，股标期权制度作为近年来在西方国家中行之有效的一种企业激励机制，在我国也吸引了越来越多的注意力。本文在对股标期权概念及其激励作用进行分析的基础上，对股票期权的确认时机、股票期权的计量和设计股标期权应注意的问题进行了探讨。

Discussion of a Series Accounting Problems about Stock Option

Following the deepening reform of China enterprises and establishment and perfection of socialist economy,how to seek for a scientific and efficient incentive mechanism used in enterprises is becoming an urgent issue needing to be resolved.Stock option has recently been an efficient incentive method adopted by enterprises in western countries.And it is getting more and more attention in China.Based upon the analysis of the concept of stock option and its incentive impact,this article makes some discussion of issues that should be noticed while deciding,measuring and designing stock option.