股票期权会计问题研究+文献综述
关键词：股票期权；确认；计量；信息披露；公允价值
毕业论文外文摘要
Title Research On Stock Option System Accounting
Abstract
The stock option system is an effective treatment when signing a contract "entrust - agent" of the problems existing in the model of system, is the consistent rewards and risks of a kind of incentive mechanism, it originated in America in the 1950 s. And has been widely used in many countries and has made great success. To introduce stock option in our country is in the 1990 s, the development of stock option in our country is in the primary stage. Due to the introduction of time is not long, linked to international practice is still not well. This article through to stock option accounting problems related to has carried on the detailed discussion, analyzes some problems of the existing conditions, and puts forward some perfect Suggestions, hoping to promote the smooth development of stock option system in China.
Keywords：Stock options; Confirmation; Measurement; Information disclosure; The fair value
目次
1 引言 1
1.1研究背景 1
1.2研究的目的和意义 1
1.3基本内容框架与研究方法 1
2 文献综述 3
2.1国外文献综述 3
2.2国内文献综述 4
3 股票期权会计相关理论 6
3.1股票期权的概念和类型 6
3.2股票期权制度理论基础 6
3.2.1人力资本理论 6
3.2.2委托—代理理论 7
3.2.3激励理论 7
3.3股票期权会计确认与计量 8
3.3.1股票期权会计确认问题研究 8
3.3.2股票期权会计计量问题研究 9
4 股票期权会计的发展现状和面临的问题 10
4.1我国股票期权发展状况 10
4.2股票期权会计信息失真 10
4.3股票期权会计信息披露的不足 10
4.4与股票期权会计有关的税务征收问题 11
5 健全我国股票期权会计的对策构想 12
5.1改进实施股票期权制度的环境 12
5.2健全股票期权会计处理建议 12
5.3明确股票期权会计披露的原则 12
5.4健全相关的税收政策 13
6 新会计准则下万科股票期权的会计处理案例阐释 14
6.1万科股票期权激励计划概览 14
6.2万科股票期权执行情况 14
6.3万科股票期权方案会计处理 15
6.4万科股票期权激励影响分析 16
结束语 18
致谢 19
参考文献 20
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