美国财务会计准则委员会颁布的最新的股票期权会计准则要求公众公司和私人公司均采用公允价值法计量股票期权,并且为股票期权的计量提供了新的定价模型。本文试图通过分析新准则的出台背景、内容和特点,探讨我国在制定股票期权会计准则的过程中可以吸收和借鉴的有益经验。 The latest accounting standards for stock options promulgated by the Financial Accounting Standards Board require both public and private companies to measure stock options using the fair value method and to provide new pricing models for the measurement of stock options. This article tries to explore the useful experience that our country can absorb and draw lessons from in the course of formulating accounting standards of stock options by analyzing the background, content and characteristics of the new guidelines.