| 期权费用化小议 |
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| 引用本文： | 董燕芹. 期权费用化小议[J]. 江西科技师范学院学报, 2005, 0(6): 5-8 |
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| 作者姓名： | 董燕芹 |
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| 作者单位： | 江西科技师范学院,江西,南昌,330013 |
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| 摘 要： | 股票期权制度成为安然事件后会计界备受关注的一个新兴领域，本文通过对美国股票期权会计理论发展的分析．对我国股票期权制度在现阶段的实施提出了一些建议。
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| 关 键 词： | 股票期权 会计制度 成本化 |
| 文章编号： | 1007-3558（2005）06-0005-04 |
| 收稿时间： | 2005-08-20 |
| 修稿时间： | 2005-08-20 |
A Discussion on the Cost of Preferential Stock Purchasing Right of Higher Cooperation Leaders |
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| Dong Yanqin. A Discussion on the Cost of Preferential Stock Purchasing Right of Higher Cooperation Leaders[J]. Journal of Jiangxi Science & Technology Normal University, 2005, 0(6): 5-8 |
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| Authors: | Dong Yanqin |
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| Abstract: | The system of preferential stock purchasing right of higher cooperation leaders becomes an attracting issue after the scandal of Enron Cooperation. The paper analyzes the development of the accounting theory of preferential stock purchasing right of higher cooperation leaders in America and puts forward some suggestions on the present practice of the system in China. |
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| Keywords: | preferential stock purchasing right of higher cooperation leaders accounting system cost |
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