摘要
经营者股票期权是解决委托-代理问题的有效激励制度,但后安然时代的到来,对其价值内涵和会计处理引起了理论界和实务界的广泛关注。论述了如何对经营者股票期权的价值进行分割,并在此基础上对其会计本质、特殊会计处理和表内披露进行了较为详尽的探讨。
Executive stock options (ESOs) is an efficient solution institute for agent problem which has drawn the attention of theory and business circle for its value and accounting after the Collapse of Enron. This paper emphases on the nature of accounting , the special procedure of accounting and the disclosure in finance report on the base of ESOs' value division.
出处
《株洲工学院学报》
2005年第3期99-100,共2页
Journal of Zhuzhou Institute of Technology
