A Research On Accounting Of Stock Option

The Stock Option is one kind of drive system. In 1950'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. The 1990s later period the stock option introduces our country, 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, has some disparities with the international convention. Although the February 15,2006 issuance of the"shares to pay IAS"standardized stock option accounting, holding payment business accounting treatment with operational guidelines, in accounting standards for stock entitled to the further development of protection. With stock options business development guidelines will make new demands, with the development of practical guidelines added.This article intends to stand on these previous researches, on which the stock option accounting related issues (including accounting recognition, accounting measurement and accounting disclosure) and tax policy issues made a comprehensive and detailed discussion, at the same time, combined with China's national conditions, the integrated use of theoretical analysis, comparative analysis, and other research methods, with emphasis on analysis of the stock option accounting and improve the status of the stock option accounting recommendations and countermeasures, aimed at strengthening China's accounting treatment of stock options study thus pushing our stock options and healthy development.