| Black-Scholes模型在ESO会计处理中的应用 |
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| 引用本文： | 黎春,郭丹.Black-Scholes模型在ESO会计处理中的应用[J].河北经贸大学学报(综合版),2007,7(1):63-66. |
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| 作者姓名： | 黎春 郭丹 |
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| 作者单位： | 1. 西南财经大学,统计学院,四川,成都,610074
2. 成都市统计局,综合处,四川,成都,610015 |
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| 摘 要： | Black-Scholes模型是现代期权定价理论的核心,也是当前得到最普遍公认和应用的期权定价模型。因此以公允价值对股票期权进行会计处理,必然要求从会计角度对Black-Scholes模型加以应用。本文从Black-Scholes模型出发,讨论了模型在我国的适用性和对员工股票期权的适用性,从而进一步探讨了模型参数的确定。
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| 关 键 词： | 员工股票期权 期权定价Black-Scholes模型 适用性 模型参数 |
| 修稿时间： | 2006-11-02 |
Application of Black-Schole Model in Accounting Accounting Process for ESO |
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| Authors: | LI Chun GUO Dan |
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| Institution: | LI Chun GUO Dan |
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| Abstract: | Black-Schole model, the nuclear of modern option pricing theory, the most widely accepted and applied model of option pricing. Therefore, the accounting process of stock options with fair value makes necessary the application of Black-Schole model from accounting perspective. Based on this model, this article discusses its applicability to ESO and China and then explores the determination of model parameters. |
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| Keywords: | ESO option pricing Black-Scholes model applicability model parameters |
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