关于期权薪酬会计计量方法的思考

股票期权薪酬计量方法的选用一直以来都存在争议,采用不同的计量方法会直接影响到股票期权会计信息的真实性和透明度。本文通过对分别运用内在价值法、最小价值法和公允价值法中的B-S模型和二叉树模型对期权薪酬价值的计算分析,来说明何种计量方法能最有效地实现期权薪酬核算的目的。

Thinking on Measurment Approach on Compensation accounting

There are always disputes on the selection of measurement methods of stock option plan, and the truthfulness and transparency of accounting information will be affected by different measurement approaches. By using the intrinsic value method, minimum value approach and Black- Scholes model and Binomial option pricing model of fair value approach, and by calculating and analyzing the value of stock option value, the paper tries to find a method that can achieve the goal of stock option ccounting most effectively.