认股权证是近几年来兴起的金融衍生工具之一。1999年以来,利用认股权证作为奖励管理人员和技术骨干的激励制度越来越受到国内企业的重视,如何实施认股权计划一时成为各界关注的热点。本文主要介绍了认股权证及其会计处理。一、认股权证介绍认股权证是由公司发行的,赋予持有人在一定时期内以某一特定价格购买一定数量该公司普通股股票的选择权凭证。认股权证具有一定的认股期限,即认股权证的有效期。根据有效期的不同,认 Warrants are one of the financial derivatives that have emerged in recent years. Since 1999, the incentive system using warrants as a reward for managers and technical backbones has drawn more and more attention from domestic enterprises. How to implement the share option scheme has suddenly become a hot issue of all walks of life. This article mainly introduces the warrants and their accounting treatment. First, the introduction of warrants Warrants issued by the company, given the holder within a certain period of time to buy a certain amount of the company’s common stock stock options option certificate. Warrants have a certain maturity, that is, the validity of warrants. According to the different validity, recognition