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股票期权制在发达国家颇为流行,对于保证企业的发展起到较好的作用。我国入世后,经济与世界接轨,企业搞现代管理,少不了股票期权制。但我国法律、法规、制度却是空白。在国内企业迫切需要的前提下,我国应借鉴国外股票期权理论和方法为我所用。其中包括操作方法和会计方法,如内在价值法和公允价值法。
The stock option system is quite popular in developed countries and plays a good role in ensuring the development of enterprises. After China’s accession to the WTO, the economy is in line with the rest of the world and enterprises engage in modern management with indispensable stock options. However, our laws, regulations and systems are blank. In the urgent need of domestic enterprises under the premise of our country should learn from foreign stock options theory and method for my use. Including the operating methods and accounting methods, such as the intrinsic value method and the fair value method.