SNA關(guān)于雇員股票期權(quán)核算方法的研究及其對(duì)中國(guó)國(guó)民經(jīng)濟(jì)核算的影響

摘要： 本文首先綜述了雇員股票期權(quán)的定義以及國(guó)際企業(yè)會(huì)計(jì)準(zhǔn)則對(duì)雇員股票期權(quán)的處理方法。接著介紹了2008年SNA關(guān)于雇員股票期權(quán)的處理方法,并通過雇員股票期權(quán)賬戶登錄表,更直觀地展示了雇員股票期權(quán)在授權(quán)日、含權(quán)日和行權(quán)日之間,如何分別在雇主賬戶與雇員賬戶中記錄。最后,對(duì)部分國(guó)家的經(jīng)驗(yàn)數(shù)據(jù)進(jìn)行了分析,并探討了雇員股票期權(quán)作為雇員報(bào)酬處理對(duì)于中國(guó)國(guó)民經(jīng)濟(jì)核算,特別是收入分配核算的影響。
In the beginning,this paper review the definition of Employee Stock Options,as well as the treatment of Employee Stock Options in International Enterprise Accounting Standards.Then the processing method of Employee Stock Options in 2008 SNA is introduced,and through Employee Stock Options account login table,it is displayed how to record Employee Stock Options in employers and employees' account among granting date,vesting date and excising date respectively.Finally,the empirical data of some countries is analyzed and the effect of Employee Stock Options as compensation of employees' on China's National Economic Accounting,especially income distribution accounting,is discussed.