Study On Accounting Problem Of Stock Options In China Listed Companies

Stock option incentive system originated in the 1950s, American, in western developed countries have several years of development, its in motivating employee aspect really play a positive role. Since the late 1990s, stock options, and has already been introduced into China, and had a good development. In 2006, the Ministry of Finace issued Accounting Standard which did satisfy the needs for accounting rules of stock options,but there is a deep gap with IFRS.Many domestic and international accounting scholars of stock options accounting problems, a large number of long-term research, this article intends to stand on the previous research, theoretically the accounting of stock option (with recognition, measurement issues) in-depth analysis, and discusses the main combination, and share-based payment listed companies in China (including shenzhen exchanges, Shanghai) the basic situation of implementation of stock option using theoretical analysis and empirical analysis method of combining the aims to perfect our stock options, accounting standards and other relevant regulations, regulating the accounting of stock option in China, and the processing method of promoting the healthy development of stock options.The article is divided into four parts, the first part introduces mainly the accounting of stock option research background, research status and research, the main problems for the analysis of research foundation laid. The second part introduces the theory of stock options. The theory of stock options will help us know detailed form directly, stock options, and better economic essence of related accounting system design, objective accurately reflect the enterprise implementation of stock options on economic issues of enterprise financial formation. The third part is discussed stock options standards of accounting recognition and measurement and disclosure of problems existing in the fourth part. The above problems, and puts forward some Suggestions to further perfect our stock options, accounting standards and the theoretical framework.