股票期权实质上是企业所有人为激励经理人长期为公司努力而给予的一项薪酬。经理人提供的劳动应予以资本化,提供的服务应确认为一项无形资产,并在经理人劳动期间内逐期摊销。经理人股票期权交易的贷方应确认为特殊的所有者权益。作为一种长期激励的契约安排,股票期权的确认包括期初确认和期间确认两个部分。 Stock options are essentially a salary that the owner of the business is giving to motivating managers for the company’s long-term efforts. The labor provided by the manager should be capitalized and the services provided should be recognized as an intangible asset and be amortized over the period of the manager’s labor. Lenders of manager stock options transactions should be recognized as a special owner’s equity. As a long-term incentive contractual arrangements, the confirmation of the stock options includes the initial recognition and the confirmation of the period.