The Study On The Problem Of Stock Option Accounting Of Listed Companies

As early as the mid-90s in the 20th century, the introduction of stock options has begun.With the trend of globalization of stock options, stock options of listed companies in China are widely used.The rationality of stock option accounting, scientific and normative a direct impact on many aspects of Listed Companies.In this article, China's new accounting standards issued "Accounting Standards for Enterprises No.11-Share-based Payment", based on stock option accounting standards of listed companies in the implementation of the existing problems through the implementation process and the resulting impact on listed companies for the problem Accounting of stock options put forward a sound proposal for the establishment of accounting for stock options in China to provide a theoretical reference.In this article, to regulate the research-based, theoretical analysis, comparative analysis of eclectic research methodology is divided into five chapters, the first article described the research background and current situation related to the research literature; then the theory of stock options and related standards specifications Introduced as a basis for our stock option accounting problems in the analysis, research and summarize and discuss these specific issues of performance evaluation of listed companies, fair value of stock options and information implications of transparency; Finally, Improve the existing stock option accounting issues (including the accounting recognition, accounting measurement and accounting disclosure) policy recommendations, the establishment of effective mechanisms and good company macro environment, thus promoting the healthy development of China's stock options.