论文部分内容阅读
随着股权激励制度被越来越多的企业采用,我国于2006年颁布了《企业会计准则第11号——股份支付》旨在规范股票期权的会计处理方式。本文通过理论分析,比较我国与SFAS123、IFRS2的差异,提出完善我国股票期权会计处理的建议,希望能给相关监管部门提供借鉴,并进一步完善股票期权激励作为企业长期发展推动剂的作用。
With the equity incentive system being adopted by more and more enterprises, China promulgated the “Accounting Standards for Business Enterprises No. 11 - Share Payment” in 2006 to regulate the accounting treatment of stock options. Through the theoretical analysis, this paper compares the differences between China and SFAS123 and IFRS2, and puts forward some suggestions to improve the accounting treatment of China’s stock options. It hopes to provide reference to the relevant regulatory authorities and further improve the role of incentive stock options as a catalyst for long-term development of enterprises.