Research On Accounting Measurement Of Executive Stock Option

Executive Stock Option has developed rapidly in China recently, but the operations are not standardized without the relevant regulation in China. Aware of this problem, the author has mainly studied in ESO's measurement to give relevant suggestion to accounting practice. The thesis, composed of five chapters, mainly discusses the accounting measurement for ESO. chapter 1:"introduction".It mainly introduces the research background, research actuality and research approaches of accounting measurement for ESO. Chapter 2:"the outline of ESO".In this part, some concepts of ESO have been introduced, and the problem in the operation has been put forward. Chapter 3:"the analysis of ESO'measurement attribute"begins with the fundamental principles of measurement. Fair value became the perfect measurement attribute in monetary assets since its appearance,and it also should be the measurement attribute of ESO. Chapter 4:"the ESO's value and the measurement methods for ESO".Two measurement methods are elaborated in this part: instrinsic value-based method and fair value-based method.The author pointed out that fair value based method is the best choice in ESO's measurement. Chapter 5:"recommendations on establishing China's accounting measurement for ESO". On the basis of summary of the development of ESO in China,the suggestion on measurement method for ESO are put forward.