The Research On Stock Options Accounting Measurement Of State-owned Enterprise Managers

At present, the SOE reform of our country enters the period of assaulting fortified position. To set up operator's incentive mechanism of state-owned enterprise becomes the important links of SOE reform. In order to make the incentive mechanism run smoothly , measuring operator's stock option become the key correctly. In recent years, with stock option accounting theory rising, the research of measuring attribute and metering method about stock option begins to appear in foreign magazine and document sporadically. The domestic academia begins to launch research in this respect too. The study concentrate on the stock option salary expenses, stock measuring, formulation of the impact on income tax of the income and accounting criterion of the stock option etc.. both at home and abroad. This paper is research of stock option measure accountant which is based on the importance of stock option accountant.This text is divided into four parts altogether.Part one is operator's stock option accountant of state-owned enterprise that measures the question summary. First of all , proceed from current situation that the present option of state-owned enterprise of our country is implemented , has put forward the research background of this problem and research meaning; Then, have summed up the present domestic and international research current situation about this problem synthetically, generally acknowledge the opinion of the accounting principle and opinion of International Accounting Standard committee for representatives with U.S.A. particularly; Secondly, has introduced the research approach that this literary grace uses, in theoretical research, has taken the normal method that studies, in the data are gathered and case analysis, method to take positive research; Moreover , measure the existing problem to the stock option accountant at present , measure the key problem to be solved after putting forward a stock option accountant; Finally , defined the innovative content herein.Part two is basic theories that the stock option accountant measures. First of all , explain , analyze , measure principle and accountant measure the intension of the concept; Then measure accountant mode make up , make a concrete analysis of according to key element; Finally , will encourage the theory , trust agency theories and manpower capital theory to contact measurement looks of operator's stock option of state-owned enterprise , content of the abundant stock option theory.Part three is one of the subject contents . First of all, stock option summarized at...