Study Of Stock Option Accounting Issues

Following the SFC issued "shares of listed companies incentive management (Trial)", the SASAC and the Ministry of Finance issued a "state-controlled listed companies (in) the implementation of equity incentive pilot scheme," declared state-owned enterprises has entered a stake in the implementation of incentive stage. After the Ministry of Finance in 2006, February 15 issued by the "Enterprise Accounting Standards No. 11 - shares to pay" and "Enterprise Accounting Standard No. 22 - measurement and recognition of financial instruments" on which the stock options recognition, measurement and disclosure made clear. Because of space constraints, the paper mainly discusses the stock options accounting related issues.In this paper, by comparing China and the United States accounting for stock options introduced the relevant laws and regulations, both at home and abroad to absorb summarized the results of research on equity incentives, combined with the characteristics of China's securities market, the integrated use of theoretical analysis, comparative analysis, and other research methods, with emphasis on analysis of the stock options accounting and improve the status of the stock option accounting recommendations and Countermeasures. The full text is divided into four parts.The first part, related to stock options accounting theory. Through a brief introduction of this part of the stock options related concepts, then rise to the five kinds of stock options accounting theory.The second part, the United States accounting for stock options and the development of Enlightenment. The main part of the United States on the use of stock options and the problems that exist in the substance of the amendment. At the same time its stock option accounting on the identification, measurement, disclosure and tax systems, and other aspects of the development process.The third part, the development of China's Stock Option Accounting Status and the related accounting issues. This part started on the new criteria before and after the introduction of the accounting treatment of stock options, thereby introducing new accounting standards No. 11 on the accounting treatment of stock options, the last focuses on the measurement of fair value attributes. And proposed new accounting standards for stock options accounting provisions of the existing problems and the introduction of stock options after the personal income tax and corporate income tax effects.The fourth part, the stock option accounting system perfect vision. Including stock options accounting for the recognition, measurement and disclosure to improve vision. Made in China and the beginning of the widespread use of stock options when we should pay attention to the issues, including the construction, improve supervisory mechanism, such as the establishment of evaluation system, the paper also on personal income tax and business income tax system by building their own views.