关于在中国上市公司实行雇员股票期权会计的思考

基于委托—代理理论研究的深入,雇员股票期权被作为一种对代理人的长期激励机制,在业界广泛采用,而关于雇员股票期权会计的研究,尚不成熟。从雇员股票会计的定义入手,结合我国新颁布的会计准则,给出了在我国实行雇员股票期权会计的新框架:确认、计量、记录及其报告,以作参考。

On the Think of China's Listed Companies on the Accounting of Employee Stock Options

Based on the in-depth study of principal-agent theory,employee stock options are used as an agent for the long-term incentive mechanism,widely used in industry,and the accounting.Based on the definition of employee stock accounting,is not yet mature,simplified theory.In light of China's newly issued accounting standards,this paper begins from the definition of employee stock accounting,we get a new framework of the employee stock option accounting:confirmed,measurement,recording and reporting,for reference on the practice in our country.