浅析股权激励会计精选.pdfVIP

浅析股权激励会计 王 泉 生 安阳市公交总公司 河南 安阳455000 摘要：股权激励作为一种有效解决企业委托与代理问题的长期激励机制,早在上个世纪80年 代就已经在西方企业广泛实施,并取得了极大的成功。90年代随着计划经济向市场经济的转 轨,我国也已逐渐引进了股权激励,以我国以万科、伊利为代表的上市公司开始了中国化的股 权激励，极大的促进股权激励在中国国内的发展，在最近随着上市公司股份制改革，又掀起 了一阵股权激励热潮。那么到底股权激励在国内外是如何起源、发展和完善的呢?股权激励的 会计处理并且在国内发展的前景如何呢？文章就其发展历程、会计处理、国内外最新的发展 趋势结合国内外最新的学术成果对此进行探讨,首先介绍了股权激励的定义和积极作用,紧接 着是国内外最新的学术成果和股权激励会计处理的方法（内在价值法、公允价值法）和信息 披露。接着是股权激励中国化过程中出新的问题和相应的应对方法，这是本文的重点部分将 作为重点论述，最后结合国内发展实际做出恰当的评论认为我国股权激励会计发展仍然任重 道远，未来国内股权激励将得到更好的发展。 关键词：股权激励；股权激励会计；内在价值法；公允价值法；股权激励费用化 Abstract: Abstract: AAbbssttrraacctt::As an long-term incentive mechanism that soluted the entrustion and agent of enterprise effectively, equity incentives had been widely implemented in the western enterprise and achieved a great success in the 1980s.1990s as a planned-economy to market-economy in transition, in china the listed company ,just as vance ,mang li began it’s equity incentive ,and achieves the great success In Chinas domestic development,as in the recent joint-stock reform of listed companies,it also sets off a burst of incentive equity boom. So in the end stake is how to stimulate the domestic and foreign origin, development and perfection of this the accounting treatment of incentive stock rights in the country and the prospects for the development of what is The article on its development process, the accounting treatment, the latest development trends at home and abroad with the latest academic achievements at home and abroad to discuss this, first of all on the definition of equity incentives and positive role, followed by the latest academic achievements at home and abroad and equity incentive accounting method (intrinsic value method, the fair value method) and information disclosure. Then equity incentive is in the course of a new issue and the corresponding response method, which is part of the focus of this paper will focus o