The Research On The Stock Option System And The Relative Accounting Problems

Stock option , a long-term incentive system, regarding stock as the tie, is an important system arrangement that is a valid solution to the enterprise agency problem. The incentive function of the stock option is long-term, therefore having got in the west extensive application, obtain the widespread approbation. Proceed in our country, relevant document with primarily leader can mention in the conditioned business enterprise the agent stock option try to order, however, because of the lack of relative policy, laws of the kit, the stock option system face the in a dilemma situation when we put it into practice. According to this, stock option system and accounting problem research become a theoretically and practical meaningful lesson.This dissertation research the following contents including the relationship between the non-finance capital and stock option, the operation mechanism of the stock option, general condition to developing the stock option incentive function, an inner rectified mechanism for stock option system, etc. We keep follow the international latest development of this aspect, at the same time, adopt the normal research and case research to analyze the stock option system and relative accounting problem of the listed company in our county and put forward some meaningful policy and the suggestion.To conclude, the author did the following creative points in this dissertation: (1) The stock option oneself has no problem, the existing problem consist in people who seek the private interest may abuse it because of the benefit, therefore, It is very importance to give the stock option system the rectified mechanism. This text focus on the contents of the rectified mechanism at certain extent . (2) The performance assessment is a very important factor to decide whether the stock option has the function of incentives and restrains .In standard finance index system of performance assessment, we studied the economic increment value( EVA), the revised economic increment value( REVA) system . (3) We consider to relate the reducing holding shareholder of state-owned company with stock option system of manager of state-owned company which is to optimize the stock structure of state-owned listed company, on the other hand to resolve the source problem of stock option system. (4) Under the current situation that it is very difficult to establish the valid stock market in a short time, We suggest the department concerned should lead into the Indexed Stock Options, while proceeding stock option lawmaking. (5) In the stock option accounting, we recognizethe stock option as the expenses and measure in fair value.