股票期权计划是指公司通过与其经营者之间约定在将来可以以一定的价格购买公司一定的股票,以达到公司经营者的收入与其业绩挂钩的目的。为了改善企业的经营绩效,加强对经营者激励制度的改革,我国对股票期权激励进行了一些探索和尝试,本文分析探讨了股票期权计划的会计处理方法。 Stock option plan refers to the company through its agreement with its operators in the future can be a certain price to buy certain shares of the company in order to achieve the company’s operator’s income and its performance-linked purposes. In order to improve the operating performance of enterprises and strengthen the reform of the incentive system of managers, some explorations and attempts have been made on the incentive of stock options in China. This paper analyzes and discusses the accounting treatment of stock option plans.