论股票期权费用化的必要性

股票期权是公司采取的长期激励手段,对推动公司的发展发挥了积极作用,但是它的出现也引发了一系列的会计问题。通过对股票期权的概述、积极作用及其引发的问题,得出期权费用化是针对股票期权激励的约束机制,其存在具有必要性。

On the Necessity of Adding Costs to Stock Options

Stock option is a long-term incentive means that companies take and plays an active role in pushing the development of companies. However, its appearance causes a series accounting problems. Based on the summary, active roles and problems caused of stock options, this paper puts forward adding cost to stock options is a restricting mechanism against stock option incentive, and has its necessity to exist.