财会问题论文.doc

我国公司实行经理股票期权相关财会问题的研究
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摘要
经理股票期权最先开始于美国,它所要解决的是公司内部所有者与经营者由于信息不对称而造成的委托代理问题。由于其对经理人员的长期激励效果比较明显,所以,我们有必要引入这种好的激励手段。可是由于我们国家对经理股票期权的操作缺乏先例,而且对经理股票期权的研究处于探索阶段。所以,本论文就从财务会计的角度出发,去研究经理股票期权的实行对公司财务以及会计核算的影响,以期提出自己的建议。
论文主要内容共分四个部分,第一章先对经理股票期权作了简要介绍,主要包括经理股票期权的定义,特征及其优势。论文的第二章主要讲的是经理股票期权对公司财务的影响。具体说来,这里要讨论的问题有:所需股票的来源,经理股票期权价格的确定,经理股票期权对每股收益的影响等三个方面的问题。论文第三章主要从我国会计核算的角度进行了论述,即从会计的三个要素:会计确认、会计计量、会计信息的披露方面去研究经理股票期权,来确定我国如何进行经理股票期权的会计核算。第四章对我国实行经理股票期权的现状进行了分析,并提出了自己的一些意见和建议。
关键词:经理股票期权,会计确认,会计计量,会计信息披露
Abstract

The executive stock option first began in the United States, it need to be solved for the owner and operator is inside pany because of information asymmetry and cause the principal-agent problem. Due to its long-term incentives to managers more obvious effects, so, we have introduced the good incentive means necessary. But since our country to the executive stock option operation lack of precedent, but also to the executive stock option research in exploration stage. So, this thesis from the point of view of financial accounting, to study the executive stock option on the financial and accounting influence, so as to put forward its own proposals.
The main content of the paper is divided into four parts, the first chapter first to the executive stock option is briefly introduced, mainly including the executive stock option definition, characteristics and advantages. The second chapter of the paper mainly talks about the executive stock option on the financial impact of. More specifically, here to talk about the problem: the source of the required stock, the executive stock option price the determination, the executive stock option to earnings per share to the influence of three aspects of the problem. Paper mainly from the third chapter of our accounting Angle were discussed, that is, from accounting of the three factors: the accounting recognition, accounting measurement, the accounting information disclosure aspects to study the