Research Of Accounting For Stock Option

As the core content of the stock option system, the scientific and reasonable accounting process of stock option relate with development and criterion of stock option system directly, which will influence the incentive function. As the research of national stock option system lies in preliminary and trying out phases, there is no any definite provision about it. Therefore, how to establish a set of accounting systems or rules of stock option is of very significant in extending farther the stock option.The paper talks firstly about the basic theories of the stock option accounting and expects to draw the outline of a complete theory and methodical system about stock option accounting through the systematic research of recognition, measurement and disclosure, and then the paper tries to learn the development skeleton of accounting for stock option in western countries, including the United States, systematically, derives theoretical distillation, introduces systemically two principles of stock option accounting in the United States, that's APB25 and FASB123, and then analyzes the challenges of the stock option accounting to follow the development trend of the standards, and uses the experience of them for reference; using the linearity recursion and F test method, the paper makes positive investigation analysis about the accounting and disclosure problems of stock option plan in listed companies and then proposes the betterment of the stock option accounting process; based on current status and the course of formation, the paper discuss the policies about the perfection of the stock option accounting which include establishing the stock option accounting policies in view of international tradition, quickening the process in decision-making .reinforcing the supervision and management of the stock option accounting and the perfecting of the disclosure system of it.