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我国在20世纪90年代引入了股票期权制度,但是,由于我国股票期权制度起步比较晚,相关制度不配套,股票期权激励相关的法律法规不完善,影响了股票期权激励的健康发展。为了给股票期权制度的顺利推行提供一个良好的会计环境,有必要规范股票期权会计处理方法。本文针对现有股票期权激励会计处理的缺陷,试从股东转让股票应进行费用化处理、需明确期权费用的归属、强化信息披露等三个方面对规范上市公司股权激励制度提出了改进建议,希望对我国上市公司建立规范的股票期权制度有所帮助,也希望通过股票期权激励制度促进我国经济的快速发展。
Our country introduced the stock option system in the 1990s. However, due to the late start of the stock option system in our country, the related system is not perfect and the laws and regulations related to the stock option incentive are not perfect, which affects the healthy development of the stock option incentive. In order to provide a good accounting environment for the smooth implementation of the stock option system, it is necessary to standardize the accounting treatment of stock options. In this paper, in view of the defects of the accounting treatment of the existing stock option incentive, try to improve the ownership incentive system of listed companies from three aspects: the stock transfer should be handled by shareholders, the ownership of the option should be clarified, and the disclosure of information should be strengthened. It is helpful for the listed companies in our country to establish a standardized stock option system and also hopes to promote the rapid economic development in our country through the stock option incentive system.