本文選題：股票期權(quán) + 確認(rèn)��； 參考：《東北財經(jīng)大學(xué)》2007年碩士論文

【摘要】： 股票期權(quán)制度起源于20世紀(jì)50年代的美國，是一種旨在解決企業(yè)“委托—代理”問題，實現(xiàn)報酬和風(fēng)險相對稱的長期激勵制度。20世紀(jì)90年代以來，股票期權(quán)制度作為股權(quán)激勵的典型方式在國外取得了很大的成功，《財富》排名前1000位的美國企業(yè)中，已有90％的企業(yè)對經(jīng)理人員實行了經(jīng)營者股票期權(quán)激勵制度。20世紀(jì)90年代后期股票期權(quán)引入我國，至今已經(jīng)有了一定的發(fā)展。但股票期權(quán)會計處理的研究相對滯后，與國際慣例存在一些差距。雖然2006年2月15日頒布的《企業(yè)會計準(zhǔn)則第11號一股份支付》規(guī)范了股票期權(quán)的會計處理，使股份支付業(yè)務(wù)會計處理有了操作指南，，在會計準(zhǔn)則上為股票期權(quán)的進(jìn)一步發(fā)展提供了保障。然而隨著股票期權(quán)業(yè)務(wù)的發(fā)展，將對準(zhǔn)則提出新的要求，應(yīng)隨著實務(wù)的發(fā)展對準(zhǔn)則作出補(bǔ)充。本文通過對我國股票期權(quán)會計問題的研究及與國外關(guān)于股票期權(quán)會計問題的比較分析，提出有針對性的具體建議，旨在加強(qiáng)我國股票期權(quán)會計處理的研究，進(jìn)而推動我國股票期權(quán)的健康發(fā)展。 本文共分為四個部分：第一部分，介紹了股票期權(quán)的含義、類型和理論基礎(chǔ)，從而得出了股票期權(quán)的經(jīng)濟(jì)實質(zhì)，并且對股票期權(quán)會計主要問題加以分析。第二部分，對股票期權(quán)的會計規(guī)范進(jìn)行了國際比較，介紹了美國以及其他國家關(guān)于股票期權(quán)會計處理的進(jìn)展。第三部分，指出我國目前股票期權(quán)會計處理中所存在的一些問題。第四部分，針對相關(guān)問題，借鑒國外的會計處理思想，充分考慮我國國情，提出了我國股票期權(quán)會計的理論體系，對股票期權(quán)的會計確認(rèn)、計量和披露進(jìn)行了補(bǔ)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.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F275

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 高靜靜;中國上市公司股權(quán)激勵會計問題研究[D];吉林大學(xué);2011年

2 牛麗云;股票期權(quán)會計處理研究[D];山西財經(jīng)大學(xué);2012年

本文編號：1738745