员工股票期权的确认与计量问题研究  

Study on the Recognition and Measurement for Employee Share Option

作　　者：尚彬[1] 曹建安[1] 

机构地区：[1]西安交通大学管理学院,陕西西安710048

出　　处：《审计与经济研究》2003年第4期38-41,共4页Journal of Audit & Economics

摘　　要：随着员工股权报酬机制作为一种有效的激励手段在企业中的广泛应用,如何在会计系统中反映这一交易已成为各国会计准则制定机构研究的重点。本文分析了目前国内外在员工股票期权的会计确认与计量方面所存在的主要问题,并提出了自己的看法,以为我国建立相应的准则提供参考。With the wide application of the share - based payment as an incentive means in many companies, various standard - setting bodies have recently been working on accounting for share - based payment. In this article, we indicate the primary issues on how to recognize and measure the employee share option, and analyze various viewpoints about this topic in order to suggest on how to set corresponding standards in China.

关 键 词：员工股票期权 激励机制 会计确认 会计计量 会计准则 报酬成本 

分 类 号：F275.2[经济管理—企业管理] F271[经济管理—国民经济]