Study Of Stock Option Accounting Issues

As stock option is becoming increasingly popular in the worldwide, it has also been attached much importance by our government. So it can be predicted that stock option will be adopted gradually by the enterprises in China. And the success of stock option largely depends on its accounting system, which is scientific and reasonable. Directed by the modern accounting theory, combined with existence achievements about theoretical researches and practice activities of stock option accounting in the world, absorbed the related research achievement about modern corporate governance theory, incentive theory and financing theory, the author studies the problem about stock option accounting thoroughly. In this context, the author has first researched and talked about the questions exited in the accounting recognition, measurement and disclosure of the stock option. Combining with new accounting standards, the author then gave some suggestions for the questions, which can provide some references to perfect the accounting standards.The whole text is divided into four parts. In the first part, the author has introduced the research background, research status and the main issues of the stock option accounting, which lays a strong foundation for the analysis in the text. In the second part, the author has introduced the theoretical basis that the stock options can exit. These theories can help us know the stock option better, master the economic substance of the stock option, better design the accounting system, and reflect how the economic matters influence on the finance of the enterprise objectively and accurately. In the third part, the author has talked about the questions exited in the accounting recognition, measurement and disclosure of the stock option, which include the choice of accounting recognition of stock options, the confirmation of the initial time and the choice of measurement methods and measurement model. In the last part, combining with our country's present condition, the author has given some suggestions to perfect the accounting standards that suit for our country.In summary, the author thinks that this paper writing has the practical significance. Through the research of recognize, measurement and information discloses about the stock option, it is useful to perfect the new accounting standards about the stock option.