The Research On The Stock Option System Drive And The Relative Accounting Problem

Stock option, a long-term incentive system, recording stock as the tie ,is aimportant system arrangement that is a valid solution to the enterprise agencyproblem .The incentive function of stock option is long-term ,therefore having got inthe west extensive application ,obtain the widespread approbation ,and our countryalso imported the stock option in 90's in last century .Stock options started lately inour country ,the related system are not matchable ,therefore it affected the healthydevelopment of stock options system .Therefore how to rule and push this strategicsystem construction in polices which is very important to the quality of the entities'development ,how to create the system environment to practice stock option plan ,hasbecome the urgent mission which the government and the entities have to face. Andthe stock option system also be incomplete ,it' accounting methods exists biggercontroversy To provide a good accounting environment for the stock options systemsmooth pushing, it is great necessity to has a uniform criterion of stock optionsaccounting methods in our country. Exactly based on such consideration ,this articlemakes the accounting problem of stock options as research target.The article is made up of three parts. The first part introduces the stock optionsimply including the definition, basic essential factor, rationale and good and badpoints. The second part elaborated the external environment barrier and internalrestriction factor in the application of the stock option in our country and puts forwardthe related policy proposal. The third part have carried on the discussion aboutstock option power accountant from three aspects of accountant confirmed, themeasurement, the information disclosed.