Study On Stock Options Accounting

The stock option is a kind of incentive system appeared in the middle of 20 centuries, it matches the power of surplus control with the power of surpluses share mutually by letting executive participate the surplus share, consequently resolves effectively the problem of Client -Agent, make the target function choose of executive incline to maximizing shareholder benefits .Because of this, stock option enjoys panegyric when it appeared. Many business enterprises adopt the stock option system in succession in many country of the world, our country also imported the stock option in 90's in last century. But the stock option system also be incomplete , its accounting methods exists bigger controversy. Especially American broke out a series of finance scandal in the recent years, The people discover that the current accounting methods leave the very big space to manager carry on accountancy forging, so there is very high voice of reforming the stock option accounting. Stock options started lately in our country, the related system are not matchable . In practice , the stock options accounting not only have no rule to follow, but also no tradition to depend on, there are many different accounting methods, which resulted the status that the difficulty to supervise implementing of stock options and uncomparable to the accounting information of stock options .thereby affected the healthy development of stock options system.To provide a good accounting environment for the stock options system smooth pushing, it is great necessity to has a uniform criterion of stock options accounting methods in our country. Exactly based on such consideration, this article makes the accounting problem of stock options as research target.The article expects to resolve the accounting problem stock options from the following aspects by making use of the basic finance accounting theories, using as reference the domestic and international stock option the accounting methods, adopting the canonical research methods. 1 based on basic accounting recognition theories, started from the economics essential of stock options, discussing the accounting attribute choice of accounting objection about stock options accounting and probes into the idiographic recognition problem of stock options accounting. 2 Analyzing the measurement attribute that the stock options should be adopt ,and the .The analytical stock option...