A Research On Accounting Of Stock Option

The Stock Option is one kind of drive system. In 1960's it is invented in the USA. Because it could effectively solve the contradiction in"principal-agent"relations of the shareholders and managers, it was considered as a long-term effective incentive mechanism and had been used in many companies. Specially regarding high-tech Company with the little funds, the stock option cannot cause the enterprise's cash to flow out, also can effectively detain the talented person. It indeed is an effective method for enterprises'development.Our country has introduced this kind of system in the 1990s; many enterprises have positively carried on the practice. We can estimate that in the near future the stock option will certainly be used in our country's majority enterprises.In the world many accountants do massive researches about the stock option accountant. Especially in USA the research materials are most complete and thorough. The research in our country started slightly late, but still accumulated the massive precious research materials.The full text concludes three parts of constitutions and divides into 6 chapters.The first part is designed to do some basic introduction about the stock option. It is useful for the accounting research.The first chapter is about the use of the stock option in the enterprise and the researches about the stock option accountant. Learning other countries'advanced experiences, it is useful to put forward some suggestions to the new standards about the stock option.The second chapter includes the theory foundation of stock option, the stock option's concept, economical nature, the classified situation and the fundamental accounting theories.The second part is designed to do research about the stock option accountant. The third chapter is about the accountant recognizing, it is the core of the second part. Whether should identify and record the stock option in the Accounting Statement? If the answer is"yes", so , how and when to identify and record?The fourth chapter is about the accountant measurement. The author thinks the"fair value"is the best tool to the stock option's measurement.The fifth chapter is about the accounting information discloses. The way of the USA's accounting statement is a useful reference.The third part is on the basis of discussing and studying above. It considers our country's environment, gives the analysis about the new accounting standards"Enterprise Accountants Criterion 11th- Stock Payment"and gives the suggestions to perfect the new accounting standards.In summary, the author thinks that this paper writing has the practical significance. Through the research of recognize, measurement and information discloses about the stock option, it is useful to perfect the new accounting standards about the stock option.