中美上市公司經(jīng)理人股票期權(quán)會計比較研究.pdf

1、首都經(jīng)濟貿(mào)易大學(xué)碩士學(xué)位論文中美上市公司經(jīng)理人股票期權(quán)會計比較研究姓名：藺寧申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：傅磊20030301ABSTRACTExecutiveStockOption(ESO)，themosteffectivestimulatingsystem，hasconnectionaswellasdifferentiationwithOptionandStockOption(SO)offinanceESOiSsetupo

2、nthebasisofthreetheoriesESOwasfirstsetoutinAmericaandgainedSuccessthereItprovedthattheSUCCESSofpursuingthesystemhasrelationtoeconomicenvironmentThedeficiencyofstimulationandconstraintoadministratorshasseverelyrestrictedt

3、hedevelopmentofourstate—ownedbusinessenterprisesInrecentyears，anumberofpubliccompaniesattendedtocarryoutESOstimulatinginstitution，andsomeproblemsstoodoutduringoperationalprocess，inwhichthemoststubbornonewashowtodealwitha

4、ccountingtreatmentcanonicallyTotheviewpointofaccountingconfirmationofESO，Americahold“chargeviewpoint’’whileourcountrysupport‘‘specialequityviewpoint”，‘‘profitdistributionviewpoint”and“nonaccountingobjectviewpoint’’Depend

5、ingontheeconomicessenceandspeciality，thestandpointof“contingentstockholder’Sequity”maybethebestafhrmanceofESOFurthermoretotheaccountingmeterageofESOAmericaimplement‘‘JustandSoundMethod’’whichmeasuresthevalueofSOaccording

6、toBSmodelwhileourcountryhastwoopinions，oneis“IntrinsicValueMethod”andtheotheris“JustandSoundMethod”Infact，postulatedconditionsofB—SmodelhugelyrestrictitsapplicabilityWhat’Smoreourcountry’Scapitalmarkethas10Wefficiencyand

7、failedtoexecute“JustandSound”inthepast，allthisprovedthatournationshouldpursuingmodificatory‘‘IntrinsicValueMethod”bychargingoffcontributingfactorsofcapitalmarket，nationpolicyandspecialbusinesslinesinsteadof“JustandSoundM

8、ethod”ToaccountingdisclosureofESO，AmericanOWnunifiedaccountingstandardsbutourscholarputforwardtheopinionsofdisclosuredutyandqualityInconclusion，weshouldcarryoncost——efficiencyanalysisaccordingtotheimportanceofpursuingthe