FAS 123R高管人员股票期权费用化的实施与影响——对我国的启示  

The Implementation and Influence of Expensing Executive Stock Option in FAS 123R——Inspiration to China

作　　者：陈超[1] 朱松[2] 

机构地区：[1]美国加州州立大学,美国加州ca91330 [2]清华大学,北京100084

出　　处：《上海立信会计学院学报》2008年第4期31-35,共5页Journal of Shanghai Lixin University of Commerce

摘　　要：美国财务会计准则FAS123R及中国新会计准则均要求股票期权费用化。股票期权费用化的会计处理一方面有助于减少过度的授予高管股票期权;但另一方面又会对公司业绩产生影响,在一定程度上弱化了股票期权的激励效果,留给管理层更多的操控盈余的空间。中国刚施行新准则不久,股票期权费用化的影响需要更多的实证研究,可能产生的问题需要准则制定机构及监管部门更多的关注。FAS 123R and the new Chinese accounting standards both require stock options expensed. Expensing stock options helps reduce excessive stock options authorized from one side, but on the other side, it has influence on corporate performance, weakens the incentive effects of stock options to some extent, and provides more room for executive to manipulate profits. Since the new norms were shortly implemented in China, more empirical research should be made to study the effects arising from expensing stock option, and more attention should be paid to problems arising from expensing stock option.

关 键 词：FAS 123R 股权激励 股票期权 费用化 

分 类 号：F23[经济管理—会计学]