Study Of High-tech Enterprise Of Stock Options Accounting Issues

The high-tech enterprise is production of high efficiency, high attachment value product and service. In order to safeguard our country economy's fast development and realize the national economy third step of strategic target, we must vigorously develop the high-tech enterprise. Stock option is a good way to solve principal - agent problem, to enhance the development of high - tech enterprise.As a result of search of national stock option system lies in preliminary and trying out phases, there is no any definite provision about it. Therefore, with a view to the necessary of the development of stock option standard, this theme fixed the topic to " the research on accounting of stock option".Direct 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 and financing theory, and adopted the research approaches both normative research and positive research, merged theoretical analysis and case study, this theme studies the problems about stock option accounting .This theme is composed of recognition measurement and disclosure for stock option, follows the new development trend in the whole word, makes positive investigation analysis about the accounting problem of stock option plan in high-tech enterprise.