上市公司员工股票期权会计计量属性研析.docVIP

上市公司员工股票期权会计计量属性研析 摘要：员工股票期权在上市公司中，是一种较为常见的长期激励机制，其主要始于 20 世纪 60 年代美国硅谷的高科技创业公司。在现实情况中，对于高科技创业公司而言，股票期权具备着一定的优势，一方面来看，股票期权能节省企业创业阶段的宝贵资金，另一方面，股票期权又能有效地吸引重要人才，从而促进高科技企业的发展。到了 20 世纪 80 年代末，高科技企业对股票期权的成功使用，也开始逐渐的被大多数非高科技公司所重视，并引为己用。从现下的情况来看，对上市公司员工股票起源会计记录属性的分析进行研究，变得较为必要。据此，本文在深入的分析员工股票期权的理论基础、激励机理的基础下，对其会计计量属性进行探究，力求能够为完善我国上市公司员工股票期权会计计量属性提供一定的理论依据。 关键词：上市公司；员工股票；会计计量；属性 Listing Corporation?employee stock option?accounting measurement attribute?analysis Abstract:?the employee stock option?in the listing Corporation,?is a kind of long-term?incentive mechanism is more?common,?the main?high-tech Venture CompanyAmerica?began in?Silicon Valley?in?twentieth Century?60.?In reality,?the high-tech?Venture Company,?stock option?hascertain advantages,?a?point of view,?the stock option?saves the?start-up phase of?precious funds,?on the other hand,stock options?and can effectively?attract major?talent,?so as to?accelerate the development of high tech enterprises.?In twentieth Century?80?at the end of the 1960s,?the high-tech enterprise?of stock option?are successfully used,?have gradually?been?most non?high-tech companies?earned andattention.?From the?present?situation,?conducts the research to the?analysis of listing Corporation?employee stock?origin of accounting?attributes of the record,?become more?necessary.?Accordingly,?based?foundation,?theory in the analysis?of employee stock option?incentive?mechanismin depth,?probes into its?accounting measurement attributes,?makes every effort to provide the?certain theory basis for the?perfection of our?listing Corporation?employee stock option?accounting measurement attribute. Key words: listing Corporation;?employee stock;?accounting measurement;?properties 目 录 1绪论……………………………………………………………………………… 1 1.1研究背景…………………………………………………………………………1 1.2研究目的与意义…………………………………………………………………1 1.3国内外研究现状…………………………………………………………………1 1.4研究方法…………………………………………………………………………1 2员工股票期权的相关理论…………………………………………………………2 2.1员工股票期权的基本内涵………………………………………………………2 2.2员工股票期权的理论基础………