经理人股票期权交易的性质及会计确认和计量研究

发布时间：2017-12-30 21:49

本文关键词：经理人股票期权交易的性质及会计确认和计量研究　出处：《企业经济》2011年11期 　论文类型：期刊论文

【摘要】：本文将经理人股票期权计划形成的交易作为基本的分析对象,首先探讨经理人股票期权交易的性质——激励性股票期权交易是企业为了获得经理人在等待期提供的边际服务;授予经理人非激励性股票期权是对经理人过去服务的补偿,或者是经理人对利润的分享。在此基础上,对经理人股票期权会计确认的"利润分配"进行了分析,指出将经理人股票期权交易认定为"利润分配"是错误的;对经理人股票期权会计计量的两种主要观点"混合计量"和"授予日计量"进行了分析,其主要错误在于将经理人股票期权交易所形成的合同义务认定为股票期权。最后,本文提出了与交易性质相吻合的经理人股票期权的会计确认和计量方法。
[Abstract]:This paper takes the exchange of executive stock option plan as the basic analysis object. First of all, it discusses the nature of ESO-incentive stock option trading is the marginal service provided by the enterprise in order to obtain the manager during the waiting period. The granting of non-incentive stock options to managers is the compensation for the past service of managers or the sharing of profits by managers. On this basis, this paper analyzes the "profit distribution" confirmed by the accounting of executive stock options. It is pointed out that it is wrong to regard the exchange of executive stock options as "profit distribution". This paper analyzes the two main viewpoints of the accounting measurement of executive stock options "mixed measurement" and "grant day measurement". The main mistake is that the contractual obligation formed by the ESO exchange is regarded as the ESO. Finally, this paper puts forward the accounting recognition and measurement method of ESO which is consistent with the nature of the transaction.
【作者单位】：肇庆学院经济管理学院;
【基金】：广东省自然科学基金项目“人力资本报酬契约形成机制与人力资本会计研究”(批准号:8152606101000010) 广东省普通高校人文社会科学“十一五”规划项目“企业人力资本定价机制与人力资本会计研究”(批准号:06ZD79002)阶段性成果
【分类号】：F275;F832.51
【正文快照】： 对于经理人股票期权的会计确认主要有两种不同的观点:“费用观”和“利润分配观”。美国财务会计准则第123号“股票型报酬的会计处理”采用的是费用观,我国企业会计准则第11号“股份支付”采用的也是费用观。利润分配观是由谢德仁和刘文(2002)提出来的,方慧(2003)、原红旗和

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