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股票期权制度的兴起可以追溯到20世纪50年代的美国,它是一种能有效处理签订“委托—代理”契约时存在的问题的立新制度,理论上属于酬劳和风险相吻合的激励制度。我国引入股票期权是在20世纪90年代左右,由于股票期权在我国刚刚开始推行,在我国仍处于发展的初期时间段,与国际惯例仍不能很好地衔接上。本文通过对股票期权的相关会计问题进行了细致的探讨,剖析了现有状况下存在的一些问题,并提出了一些完善的意见,希望能够推动我国股票期权制度平稳发展。
The rise of the stock option system can be traced back to the 1950s in the United States. It is an innovative system that can effectively deal with problems existing in the signing of the “commission-agency contract.” In theory, the incentive system is a combination of remuneration and risk . The introduction of stock options in our country was around the 1990s. As the stock options have just started to be implemented in our country, our country is still in the initial period of development and still can not be well connected with the international practice. This paper discusses the related accounting issues of stock options carefully, analyzes some existing problems and puts forward some perfect suggestions, hoping to promote the smooth development of the stock option system in our country.