【摘要】 经理人股票期权计划自引入我国以来一直受到广泛关注,本文就其确认、计量及其会计核算等方面进行了探讨,认为经理人股票期权既要费用化,又要权益化,类似于可转换债券的性质；并认为应根据经理人股票期权在授予日股票市价与行权价之间关系的不同确定计量时间并进行会计核算。更多还原

【Abstract】 All the while,executive stock option plans is abroad valued since it was introduced to China.The recognition,measurement and accounting treatment of executive stock option are discussed in this article.Considering executive stock option should not only be recognized as expenses,but also be recognized as fights and interests.And considering the time of measurement should be recognized according to the relationship between the market price of stock and the performing price of stock option in the grant date.更多还原