The Research On Stock Options Accounting Problems

Stock option system is an incentive system which started in the mid—twentieth centur5'．this system linked personal interest of the managers with the enterprise interests together In order tO coordinate the contradiction between operators and owner．1et operators participating in the distribution of residual income．in order tO motivate managers to hard work for the maximization of enterprise value goal Stock option incentive system was introduced in China in 1 990s．and gradually conducted a pilot program in Beijing,Shanghai．Wuhan．etc．In a market economy．more and more companies will adopt the system with the perfection of the legal system Then．the accounting problems about stock options will appear increasingl?important．and this problem will be difficult and controversy in the financial field．About the problems of accounting of stock option,man)'of the scholars in the world make a lot of studies．American for research material of this problem is themost completely deepl)'China。S stock option plan started relatively late．and there is a certain gap compared with international．On Februar),1 5,2006．China promulgated the rules for accounting treatment of stock options—rules of the accounting standards for enterprises the 1 1 th—share-based payment．which makes stock options accounting problems with operation guide．Of course．with the development of stock option incentive system．the requirements for the standards will more and more higher, therefore,the accounting standards of the stock options should be revised and added along with the development of practice Based on the previous research．there is a comprehensive discussion about stock option accounting treatment and related tax polic}issues in this paper．Put forward its own proposals on the problem of regulating the accounting treatment in Chinese stock optionsThis paper consists of five components:The first part mainly introduces the basic knowledge of stock options．First．the background and significance．research status and research methods at home and abroad of the stock options are introduced in the preface part；Then．introduces the concept．classification and theoretical basis of the stock options These basic knowledge helps IlS to grasp the economic substance of the stock option,and we will have detailed and intuitive understanding tO stock options．The second part based on the international research and our accounting standards,which executively discusses stock option accountant processing on recognition,measurement and disclosure．This part presents the intemational development situation of a stock option accounting standards．and make some comparison in foreign stock options related tO accounting treatment．The third part is on Chinese stock options accounting treatment．Firstly．it introduces the methods of Chinese stock options accounting,then evaluate these processing means and point out that problems existing in the new standard accounting of stock option treatment of our country．The forth part is based on the national conditions．combined with the new accounting standards．put forward the corresponding proposal to the problems on accounting of stock options in recognition．measurement and disclosure．Further refining"share—based payments principles"in the confirmation of the fair value．selection of valumions model．management fee information disclosure of the amortize．etc For the design of incentive stock option system is more reasonable．and the influence of enterprise financial Can get accurate reflection．In stock options taxes,adopt the American experiences in the process of implementation of stock options Put forward several Suggestions tO improve tax policy．Last part is the conclusion...