股票期权会计处理浅谈.docVIP

高 等 教 育 自 学 考 试 本 科 毕 业 论 文 题目： 股票期权会计处理的研究 专业： 会计学 考号： 018312190155 姓名： 纪广影 电话： 2013年 月 日 Abstract Stock options as an incentive operators pay hard work plan,Produced in the 70 s ~ 80 s of the 20th century the United States,In the 90 s, has been in the United States and other western countries to get fast development.A lot of enterprise also began to implement stock option in our country, in order to improve the efficiency of corporate governance.Stock option accounting treatment problems, also become the focus of theory and practice discussion.There is no accounting for stock options in our country to formulate corresponding rules, thus it is necessary for its accounting treatment methods were discussed.At this stage of stock option, there are two main types of properties that point of view,The idea that the nature of the stock option is similar to a kind of bonus, for employees in the enterprise performance and earnings, employment related income derived, on the cost;Another argument is that equity is a means of human capital owners participate in the distribution of remaining, when its general were given stock options have not been to ensure that can get a certain amount of compensation, but in the future by enjoy the residual claims of uncertainty to share enterprise surplus (profit). Key words: stock option accounting treatment  目 录 摘 要 I ABSTRACT II 1绪论 1 1.1研究背景 1 1.2研究目的和意义 1 1.2.1研究目的 1 1.2.2研究意义 1 1.3国内外研究现状 2 1.3.1国内研究现状 2 1.3.2国外研究现状 2 2期权研究的理论基础 3 2.1.股票期权制度的利弊分析 3 2.1.1股票期权制度的激励作用 3 2.1.2股票期权制度的消极作用 3 2.2中国股票期权的发展 3 2..2.1股票期权的初步发展 3 2.2.2股票期权内部的发展 4 2.3会计处理方法及评价 4 2.3.1内在价值法 4 2.3.2公允价值法 5 2.4我国对股票期权的主要会计处理方法及评价 6 2.4.1将股票期权视为或有事项 6 2.4.2三时点会计处理方式 6 2.4.3模仿内在价值法进行四步骤会计处理 7 2.4.4四步骤记账法 7 3股票期权会计存在问题 8 3.1中国股票期权会计处理的问题 8 3.2股票期权会计信息披露中存在的问题 8 4完善股票期权会计制度的建议 8 4.1完善股票期权会计处理 8 4.2 股票期权会计