| 美国对员工股票期权的会计处理及其启示 |
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| 引用本文： | 黄海峰.美国对员工股票期权的会计处理及其启示[J].重庆商学院学报,2003(4):99-101. |
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| 作者姓名： | 黄海峰 |
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| 作者单位： | 上海财经大学，上海200000 |
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| 摘 要： | 美国推行采用公允价值计价对员工股票期权进行会计处理，引起了广泛争议。我国目前采用公允价值计价的条件尚不成熟，可用内在价值法计价，并加强披露，对员工股票期权进行会计处理。
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| 关 键 词： | 美国 员工股票期权 会计处理 固定价格型 可变价格型 公允价值计价 |
| 文章编号： | 1008-6439(2003)04-0099-03 |
Accounting for stock option issued to employees in the United States and its enlightenment |
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| HUANG Hai - f eng.Accounting for stock option issued to employees in the United States and its enlightenment[J].Journal of Chongqing Institute of Commerce,2003(4):99-101. |
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| Authors: | HUANG Hai - f eng |
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| Abstract: | Stock option of employees is managed by using fair value methods in the IMted States. The condition in China is not complete to use fair value methods. The intrinsic value method can be used to reveal the information about the accounting for stock option issued to employees in China. |
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| Keywords: | stock option of employees fair value method intrinsic value method |
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