The Exploration Of The Stock Sptions In Accounting Of Listed Company In China

The global prosperous economy and contemporary enterprise institution lead to the problem between the owner and the managers.The stock option is the timely long term encouraging machanism to solve this difficulty effectivly.Stock option appeared in 50s last century and become one of the most effective international trend after 90s.China has imported stock option since 90s last cencury.There are many enterprises especialy the enterprises appeared on the market carry out this new innovation acctivly.As the central content,the dealing with stock option in accouting must be scient and reasonable.But our system is not faultless,so it's especially urgent to research the stock option thoery to push the development ahead.The thesis which based on western countries'advanced experience inquired into the dealing with stock option in accouting deeply,and on the ground of the new accounting guideline,the thesis hopes to put forward some significant supplementary standpoints.Structure of the paper:This paper is divided into six chapters altogether. The structure and main points are listed as follow:Chapter 1:Prolegomenon. This chapter introduces the background to the study , research thinking and commentary about ralational literatures,then advance the train of the thought and the issue.Chapter 2:Reserch of basic theory.This chapter introduces the concept and typies of stock option,and classifies it based on chinese situation.Then it analyses the economic quality and expounds the process of stock option.Chapter 3:The reserch of stock option's acknowledge in accounting.This chapter analyses and evaluates the exsit point of views,and then supports the standpoint of cost.This part sets forth the listed companies'reformation of acknowledge in accounting,and sets forth my own viewpoint to the new accounting guideline.Chapter 4: The reserch of stock option's measurement in accounting.This part analyses and evaluates the date and the foundation of measurement, Thus sets forth fair value measurement and the international trend; In light of the new guidelines,it compared the stock option's accounting changes in measurement methods of listed companies in China ,and put forward that, considering the China's actual conditions, we should choose measurement basis based on diffrernt aspects instead of a "one size fits all" perspective.Chapter 5: Issues of stock option's record in accounting. The main part of the accounting of stock options is accounting courses'setting, and through specific cases it described the process of accounting records, it is a intuitive demonstration of specific accounting practices.Chapter 6:Stock option's accounting report on the issue. The first part is the evaluation for stock option's accounting report of the new guidelines, then put forward a new combination way to explore for listed companies. Viewpoints of this paper:1.Whether stock option should be recognized as expenses. Stock option's nature determines that it will inevitably be included in the company corresponding costs and expenses. Although the new guidelines doesn't not provide for shareholders'equity transfer, the transfer of shares is the same as the company owners'paying stock options to their employees to obtain services,so it should be included in corporate expenses.2.Whether stock option should be measured by fair value. Although fair value has incomparable advantages, it can only represent the international trend and represents a direction of the development. In the actual conditions of China,listed companies should be classified by the nature and degree of development for measurement, and not to be forced to implement fair value measurement.3.The stock option's table confirmation. The new criteria only requires that stock option should be disclosed out of tables, but in order to reflect the accounting report's disclosure principle of "true,fair, full " better and adapt to the international trend, we think that, as a part of corporate accounting report, the accounting report of stock options should be included in the table confirmation. Contribution of this paper:There is a series of in-depth analysis on accounting treatment of stock option and it put forward new thinking and recommendations to the new guidelines. In the stock option confirmation link, it proposed thoughts of"the properrest estimation of feasible rights and interests tools" and "the transfer of shareholder's equity". In the measurement link,it prospered that according to our situation and in order to guide a better and healthy development of stock option,the listed companies should be classified as new and high-tech listed companies , listed companies which are at the initial stages of development and the listed companies which have better qualifications,and they can choose different measurement basis and model. In the report links, the paper put forward that it should be included in the table statement.