经理人股票期权及其会计问题研究

【作者】 上官宇静；

【导师】 秦志敏；

【作者基本信息】 东北财经大学 ， 会计学， 2003， 硕士

【摘要】 经理人股票期权，作为对公司高级管理人员实行的一种长期激励机制，20世纪50年代起源于美国，80年代得到推广，90年代得到了飞速发展。我国在20世纪90年代也正式引入了经理人股票期权计划。经理人股票期权的会计处理也越显重要，并成为财务会计领域富于争议的难题之一。本文拟对经理人股票期权及其经济实质试做探讨并对其会计处理方法提出建议。 全文分为三大部分阐述经理人股票期权及其会计问题。 第一部分为第一章《经理人股票期权背景资料介绍》，笔者在这一章里介绍了经理人股票期权的基本概念，对比分析了我国与发达国家经理人薪酬制度，指出我国经理人长期激励制度安排的缺乏。而后文章介绍了经理人股票期权的分类，以及经理人股票期权的运作方式。 第二部分包括第二章《经理人股票期权的会计确认》、第三章《经理人股票期权的会计计量》和第四章《经理人股票期权的信息披露》。这一部分针对研究的是经理人股票期权的会计问题。笔者提出经理人股票期权的会计确认应依据经理人股票期权这一事物的经济实质，将其归属于一种特殊的所有者权益科目——“经理人股票期权”科目，从而将原有的所有者权益重新细分类别并进行价值分配；而经理人股票期权的会计计量则因其同时具有金融衍生工具的性质，宜采用公允价值法，结合经理人股票期权的初始确认和终止确认进行初始计量和终止计量；关于经理人股票期权的信息披露问题，笔者认为由会计确认和会计计量解决了经理人股票期权的表内确认问题后，应着重在表外披露采用何种会计政策对经理人股票期权进行确认和计量，并披露相应的非财务信息，包括经理人股票期权计划的主要内容等，以利于报表使用者获得有效的决策信息。 第三部分包括第五章《我国实施经理人股票期权的现状及其可行性探讨》和第六章《我国经理人股票期权会计处理的政策建议》。这一部分主要针对我国目前经理人股票期权处于萌芽状态，各相关法规政策尚未出台的条件下，探讨我国经理人股票期权的可行性。并建议在证券市场并不发达且呈弱有效状态时，其会计处理宜采纳折中的内在价值法，待将来条件成熟时采用公允价值法计量，并用所有者权益再分配确认方法进行会计确认。更多还原

【Abstract】 The Executive Stock Option (orESO) originally came out as an incentive mechanism in American in the 50’s last century. It developed in the 80’s and increased quickly in the 90’s last century. Finally the ESO was introduced to China and many companies were interested in it. As a result, the accounting treatment of it became more and more important and it soon turns into a hot issue. This thesis intends to discuss about the ESO and its economic nature then tries to give advices on accounting methods.The current thesis composes of 3 parts to clarify this topic.Part 1 (Chapter 1) : the background of the ESOThis part starts with the concept of the ESO. The author compares the compensation for executives in west developed country’s to that of Chinese executives, then points out the lack of long term incentive mechanism for executives in our country. After that the author introduces the sorts and the operation of ESO.Part 2: the accounting issues of the ESOThis part includes Chapter 2, Chapter 3 and Chapter 4.The author aims at the solution of the accounting problems. The accounting issues of ESO refers to the accounting recognition, measurement and information disclosure of ESO. The author holds that how to make an accounting recognition of ESO depends on the economic nature itself and ESO should belong to the "ESO" accounting item-a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again; while ESO should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement; with regard to the information disclosure of ESO, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. Which financial accounting policy is adopted and the content of ESO plan should be laid stress on so that the financial statement users can get useful decision information.Part 3: the actuality of ESO in China and suggestions on accounting treatmentThis part includes Chapter 5 and Chapter 6. Considering that ESO came out for a short time and there is lack of regulation to comply with, the author discussed the actuality of ESO and feasibility in China then gives the accounting treatment suggestions. The author suggests that the accounting treatment can be modified min-value method since the securities market in the state is of wake efficiency then changed into the fair-value method when the securities became more efficient.更多还原