Research On Stock Option System Accounting

Stock options as corporate governance is a kind of important incentive mechanism, In the western developed countries obtained very broad application and achieved good incentive effect, Once reputed American incentive mechanism in the world, many corporate governance experts think it is effective to solve the principal—agent problems, At present, The implementation of equity incentive enterprises increase, incentive form is also more diverses,and therefore need from system on more perfect regulations. But our country share-based payment standards implementation time still short of standards implementation's extent and effect still lack enough material for analysis. Therefore, stock option system of accounting problem remains to be studied further.Many of the world's accounting scholars on the accounting problems of stock option was long and a great deal of research. Our country on this aspect started later, with the international convention has some gaps. Although issued at 2006 of the accounting standards for enterprises the share-based,payment standard of stock option accountant processing make the share-based payment transactions accounting treatment with operational guidelines in accounting。Standards for the further development of stock options provide the safeguard. However, with the development of stock option to business demands new standards, should with practical development of standards make added. This paper intends to stand in the predecessor's research achievements of stock options, the accounting problems including accounting recognition, and accounting information disclosure for the thorough and careful discussion, and combined with actual situation in China, the integrated use of theoretical analysis, comparative analysis and other methods, focusing on the analysis of the present situation and the accounting of stock option perfect accounting of stock option Suggestions and countermeasures in order to strengthen our stock options, accountant processing of the study, which promote the healthy development of Chinese stock options.