China's Stock Option Accounting Standards

As ESO is becoming increasingly popular in the worldwide, it has also been attached much importance by our government. So it can be predicted that ESO will be adopted gradually by the enterprises in China. And the success of ESO largely depends on its accounting system, which is researched in this paper to provide theoretical reference to build up accounting standard of ESO in accordance with the state of our nation.This paper consists of 5 chapters: The accounting recognition, measurement and disclosure are first discussed according to the general accounting circle of transactions; Then accounting standards of ESO in the United States are introduced, which gives us a deep insight into its experience and its lessons; Based on this, the accounting standard of ESO for our country is constructed; Finally, we analyze the existing problem in practice, and propose guidelines for improving the accounting functions of ESO.