| 我国股票期权会计处理及对公司利润的影响 |
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| 引用本文： | 魏素艳,田静. 我国股票期权会计处理及对公司利润的影响[J]. 北京理工大学学报(社会科学版), 2009, 11(3): 16-19 |
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| 作者姓名： | 魏素艳 田静 |
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| 作者单位： | 北京理工大学,管理与经济学院,北京,100081;北京理工大学,管理与经济学院,北京,100081 |
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| 摘 要： | 我国会计准则规定，股票期权采用公允价值计量，并在其有效期内分别计入各期的成本费用。文章收集整理了实施股票期权激励计划的15家上市公司2007 年的年报，分析了股票期权费用对利润的影响和股票期权会计处理中存在的问题，在此基础上得出结论并提出相关建议。
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| 关 键 词： | 股票期权 会计处理 期权费用 |
| 收稿时间： | 2008-12-23 |
The Accounting Management of Stock Option and Influence of Profit on Companies |
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| WEI Su-yan and TIAN Jing. The Accounting Management of Stock Option and Influence of Profit on Companies[J]. Journal of Beijing Institute of Technology(Social Sciences Edition), 2009, 11(3): 16-19 |
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| Authors: | WEI Su-yan and TIAN Jing |
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| Affiliation: | 1.School of Management and Economy,Beijing Institute of Technology,Beijing 100081 |
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| Abstract: | China＇s Accounting Standard ordains that stock option uses the measurement of fair value, and is included in the cost in the term of validity. This paper collects the 2007 annual reports of the 15 listed companies which implemented the incentive stock option plans, analyzes the cost of stock options on the impact of profit and stock option＇s problems in accounting management and proposes some recommendations. |
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| Keywords: | stock option accounting management cost of option |
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