股票期权会计问题研究

发布时间：2018-04-12 07:19

本文选题：股票期权 + 确认　；参考：《东北财经大学》2007年硕士论文

【摘要】： 股票期权制度起源于20世纪50年代的美国，是一种旨在解决企业“委托—代理”问题，实现报酬和风险相对称的长期激励制度。20世纪90年代以来，股票期权制度作为股权激励的典型方式在国外取得了很大的成功，《财富》排名前1000位的美国企业中，已有90％的企业对经理人员实行了经营者股票期权激励制度。20世纪90年代后期股票期权引入我国，至今已经有了一定的发展。但股票期权会计处理的研究相对滞后，与国际惯例存在一些差距。虽然2006年2月15日颁布的《企业会计准则第11号一股份支付》规范了股票期权的会计处理，使股份支付业务会计处理有了操作指南，，在会计准则上为股票期权的进一步发展提供了保障。然而随着股票期权业务的发展，将对准则提出新的要求，应随着实务的发展对准则作出补充。本文通过对我国股票期权会计问题的研究及与国外关于股票期权会计问题的比较分析，提出有针对性的具体建议，旨在加强我国股票期权会计处理的研究，进而推动我国股票期权的健康发展。本文共分为四个部分：第一部分，介绍了股票期权的含义、类型和理论基础，从而得出了股票期权的经济实质，并且对股票期权会计主要问题加以分析。第二部分，对股票期权的会计规范进行了国际比较，介绍了美国以及其他国家关于股票期权会计处理的进展。第三部分，指出我国目前股票期权会计处理中所存在的一些问题。第四部分，针对相关问题，借鉴国外的会计处理思想，充分考虑我国国情，提出了我国股票期权会计的理论体系，对股票期权的会计确认、计量和披露进行了补充和完善。
[Abstract]:Stock option system originated in America in 1950s. It is a kind of long-term incentive system which aims to solve the problem of "principal-agent" and realize the symmetry of reward and risk.As a typical way of equity incentive, the stock option system has achieved great success abroad. Among the top 1000 American enterprises,90% of the enterprises have introduced the executive stock option incentive system to managers in the late 1990s, which has been developed to a certain extent.However, the research of stock option accounting is lagging behind, and there is some gap with international practice.Although the Accounting Standards for Enterprises No. 11 issued on February 15, 2006, regulates the accounting treatment of stock options, it provides an operating guide for the accounting treatment of share payment business.In the accounting standards for the further development of stock options to provide protection.However, with the development of stock option business, new requirements will be put forward to the standard, which should be supplemented with the development of practice.Based on the research on the accounting of stock options in China and the comparative analysis between China and foreign countries on the accounting of stock options, this paper puts forward some specific suggestions in order to strengthen the research on the accounting of stock options in China.And then promote the healthy development of stock options in China.This paper is divided into four parts: the first part introduces the meaning, types and theoretical basis of stock option, thus the economic essence of stock option is obtained, and the main problems of stock option accounting are analyzed.In the second part, the author makes an international comparison of the accounting standards of stock options, and introduces the progress in the accounting of stock options in the United States and other countries.The third part points out some problems existing in the accounting treatment of stock options in China.In the fourth part, aiming at the related problems, drawing lessons from the thought of accounting treatment in foreign countries and fully considering the situation of our country, the paper puts forward the theoretical system of stock option accounting in our country, and complements and perfects the accounting recognition, measurement and disclosure of stock option.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F275

【引证文献】