The Operators Of Stock Option Accounting Treatment Study

All the while, Executive Stock Option is considered by experts of corporate governance as the effective incentive scheme to solve principal-agent problems. This incentive mechanism harmonizes the contradiction between managers and share holders through sharing the fruits of corporation's development, and impels both to seek the identical benefit, then promotes the managers to create the outstanding performance, to meet the objective of maximizing the share holder's value.Recently, more and more enterprises of China have developed stock option incentive mechanism and put it into practice. Since government hasn't established related documents, and many accounting experts in our country still have different opinions on accounting process of Executive Stock Option, the practice of Executive Stock Option doesn't have criterion and some share holders' benefit is harmed in some enterprises because of this. Therefore, it's very necessary to have a good research on the accounting process of Executive Stock Option.Directed by the modern theory, combined with existed achievements about theoretical researches and practice activities of stock option accounting in the world, this dissertation begins with the processes of recognizing, measuring and disclosing, follows the new development trend in the whole world, in order to find out the most suitable stock option accounting process of China. There are four chapters altogether. Chapter One mainly introduces the development of Executive Stock Options and it's application in our country. Chapter Two introduces the actual state of accounting process of Executive Stock Options in our country. Chapter Three try to learn the development skeleton of accounting process of Executive Stock Options in all countries, especially the United States, systematically, derives theoretical distillation, introduces systemically two principles of stock option accounting in the United States: APB 25 and SFAS No. 123. Chapter Four are the main body of this dissertation, discuss the recognition, measurement and disclosure of accounting process of Executive Stock Options respectively, which are based on the new development in the world, and based on the current situation of our country.