Study On Accounting Recognition Of Executive Stock Option

Executive Stock Option is a kind of stock-based incentive method, which begins in the middle of 20 century and is popular among western countries from eighty's. In order to settle incentive problem in our country, it as the effective incentive scheme is applied to our country's companies from 1999. But there are different conditions in different companies, so ESO is differently recognized. One of most debate is about accounting elements and accounting day which ESO should be recognized. Through research on ESO, this paper raise proposal about accounting elements and accounting day which ESO should be recognized, in order to coach enterprises on accounting treatments and provide base for accounting theory. There are six parts except result in this dissertation:Introduction mainly includes the research background, international research situation, research object and central content of this paper; the second part is conception and academic base of ESO; the third part is basal theory of recognition; both the forth part and the fifth part are the main body of the paper, they discuss accounting elements and accounting day which ESO should be recognized; the sixth part is accounting treatments and economic result of ESO。...