【作者】 刘华；

【导师】 周仁俊；

【作者基本信息】 华中科技大学 ， 会计学， 2005， 硕士

【摘要】 经理人股票期权是20世纪中期兴起,80年代以后在西方国家的大公司中流行起来的一种长期激励方式。为解决我国企业对经营者激励不足的问题,经理人股票期权作为一种有效的长期激励机制从1999年开始在国内试点。但实践中由于各试点企业情况的千差万别,各试点企业对经理人股票期权的会计处理也不尽相同。其中,最大的分歧就是将经理人股票期权确认为何种要素、何时确认。本课题的研究目的就在于通过对经理人股票期权的研究,提出关于经理人股票期权会计确认要素、确认时点和会计处理的构想,从而在实务上为试行经理人股票期权的企业提供指导,在理论上为我国经理人股票期权会计的规范提供依据。全文除结论外包括六个部分:首先是绪论部分,包括问题的提出、国内外研究概况、研究对象的界定和本文的主要内容; 接着是经理人股票期权的概念及其理论基础,介绍了经理人股票期权的基本概念和相关的理论基础——委托代理理论和人力资本理论; 其次是确认的基本理论,包括确认的概念、基础和标准; 再次是经理人股票期权的确认要素,即借方确认为费用,记为长期待摊费用或无形资产——人力资产,并逐期摊销为费用,贷方确认为权益; 然后是经理人股票期权的确认时点,本文认为经理人股票期权应在赠与日进行初始确认; 最后是经理人股票期权的会计处理及其经济后果,提出了关于经理人股票期权合适的会计处理,探讨了确认要素、确认时点的经济后果。更多还原

【Abstract】 Executive Stock Option is a kind of stock-based incentive method, which begins in the middle of 20 century and is popular among western countries from eighty’s. In order to settle incentive problem in our country, it as the effective incentive scheme is applied to our country’s companies from 1999. But there are different conditions in different companies, so ESO is differently recognized. One of most debate is about accounting elements and accounting day which ESO should be recognized. Through research on ESO, this paper raise proposal about accounting elements and accounting day which ESO should be recognized, in order to coach enterprises on accounting treatments and provide base for accounting theory. There are six parts except result in this dissertation:Introduction mainly includes the research background, international research situation, research object and central content of this paper; the second part is conception and academic base of ESO; the third part is basal theory of recognition; both the forth part and the fifth part are the main body of the paper, they discuss accounting elements and accounting day which ESO should be recognized; the sixth part is accounting treatments and economic result of ESO。更多还原