美国股票期权计量方法的分析及启示  

American shares option calculation's analysis and inspiration

作　　者：刘哲[1] 

机构地区：[1]北京石油化工学院会计系,北京102617

出　　处：《特区经济》2009年第5期112-113,共2页Special Zone Economy

摘　　要：美国的会计准则详细地规范了股票期权的计量方法,本文对美国的方法进行了分析,对中国新会计准则所规范的计量方法提出了完善的建议。本文认为应坚持使用公允价值法来计量期权费用,应尽快限定定价模型的种类。同时企业可以推出激励工具组合,以期达到更好的激励效果。American accounting principles have ruled the measurement methods of stock options. This paper gives a advice in the measurement method in China. Stock options compensation should be recognized as options fee. It should be measured in the fair value based methods. The pricing model should be limited as soon as possible in the fair value methods. At the same time, enterprises should issue a series of incentive instruments and make the staff to work better and harder.

关 键 词：股票期权 内在价值法 公允价值法 

分 类 号：F275[经济管理—企业管理] F837.12[经济管理—国民经济]