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1、AbstractStockoption,along-termincentivesystem,recordingstockasthetie,isaimportantsystemarrangementthatisavalidsolutiontotheenterpriseagencyproblem.Theincentivefunctionofstockoptionislong-term,thereforehavinggotinthewestextensiveapplication,obtainthewidespreadapprobation，andourcou
2、ntryalsoimportedthestockoptionin90'sinlastcentury.Stockoptionsstartedlatelyinourcountry,therelatedsystemarenotmatchable,thereforeitaffectedthehealthydevelopmentofstockoptionssystem.Thereforehowtoruleandpushthisstrategicsystemconstructioninpoliceswhichisveryimportanttothequalityof
3、theentities'development,howtocreatethesystemenvironmenttopracticestockoptionplan,hasbecometheurgentmissionwhichthegovernmentandtheentitieshavetoface.Andthestockoptionsystemalsobeincomplete,it'accountingmethodsexistsbiggercontroversyToprovideagoodaccountingenvironmentforthestockop
4、tionssystemsmoothpushing,itisgreatnecessitytohasauniformcriterionofstockoptionsaccountingmethodsinourcountry.Exactlybasedonsuchconsideration,thisarticlemakestheaccountingproblemofstockoptionsasresearchtarget.Thearticleismadeupofthreeparts.Thefirstpartintroducesthestockoptionsimpl
5、yincludingthedefinition,basicessentialfactor,rationaleandgoodandbadpoints.Thesecondpartelaboratedtheexternalenvironmentbarrierandinternalrestrictionfactorintheapplicationofthestockoptioninourcountryandputsforwardtherelatedpolicyproposal.Thethirdparthavecarriedonthediscussionabout
6、stockoptionpoweraccountantfromthreeaspectsofaccountantconfirmed,themeasurement,theinformationdisclosed.KeywordsStockoptionExpenseFairandjustvaluelaw2目录第1章股票期权激励概述..................................................31.1股票期权的涵义和基本要素.........................................31.2股票期权的激励
7、机制分析...........................................61.3股票期权激励的“双刃剑”效应分析................................10第2章我国实施股票期权激励的现实问题及政策建议.........................142.1我国企业实施股票期权激励的外部环境障碍及解决思路................142.2我国企业实施股票期权激励的内部制约因素及改进措施................20第3章股票期权会计处理问题探讨........................
8、.................24[14]3.1国内外股票期权会计处理的发展
