《股份支付》准则下股票期权的会计确认与计量——基于中捷股份股权激励方案的分析.docVIP

《股份支付》准则下股票期权的会计确认与计量——基于中捷股份股权激励方案的分析 ???????? 【摘要】随着我国经济的飞速发展，以现代公司制为基础的国内企业规模也日益壮大。在所有权与经营权分离的现状下，解决代理成本过高问题是十分迫切的。为了企业进一步的发展，给予公司员工足够的激励以促使其为公司创造更多利润是非常必要的，而股票期权计划无疑是一种有效的股权激励方式。2006年《企业会计准则第11号——股份支付》的颁布使股票期权等股权激励计划有了规范的会计处理准则。以此为契机，国内各公司纷纷建立股权激励机制，截至2006年底，我国共有近50家上市公司发布了股权激励方案。 与国外经理人股票期权制度的发展不同，我国的股票期权制度在建立初期就必须面对新准则中对于期权费用化处理的巨大变革。所以，本文将着重阐述我国新《股份支付》准则下，对于股票期权的会计确认与计量问题，包括对于期权费用化的讨论和分析，以及对公允价值计量的优越性讨论。此外，本文将以中捷股份的股权激励方案为例，具体分析其会计处理，从而揭示新准则下股票期权会计对于企业利润，企业薪酬制度和企业发展等多方面的影响。 关键词：《股份支付》 员工股票期权计划 中捷股份 Abstract With the rapid development of economy in our country, the scale of modern companies in China is increasingly bigger. Under the separation of ownership and management power, it’s a pressing issue to reduce act for cost. For the further development of a company, it’s very necessary to give managers impetus (i.e. employee stock option plan). It’s a good way to urging them to create more profits for the company. CAS No.11 Share-based Payment published in 2006, providing standard accountancy handles for employee stock option plans or other plans. Taking this as a chance, a lot of companies in China carry out plans to encourage their employees. By the end of 2006, about 50 listed companies in China have published their plans. Different from western countries, Chinese companies have to meet the great innovation of expensing stock option at the birth of employee stock option plan. This thesis will illustrate the accountancy handles of stock option plan under CAS No.11 Share-based Payment. In addition, this thesis will detailed analyze the employee stock option plan of ZhongJie Share to conclude the influence on companies’ profit and development under CAS No.11 Share-based Payment Key words: CAS No.11 Share-based Payment; employee stock option plan; 目 录 一． 序言………………………………………………………………1 二． 文献回顾…………………………………………………………1 三． 我国《股份支付》准则下股票期权的会计确认………………2 （一）费用观分析………………………………………………………2 （二）期权费用化的合理性……………………………………………5 四．股票期权的计量基础………………………………………………7 （一）内在价值法………………