摘要
本文对７０年代以来美国股票期权会计理论从“内在价值法”到“公平价值法”的发展历史进行了回顾，并对我国股票期权会计准则的制定提出了建议．
This thesis reviewes the development of American accounting standards for stock option and puts forword some suggestion on how to set up Chinese accounting legisla tion. The author suggests that Chinese accounting legislation for stock option should adopt the 'intrinsic value' method and be 'performance-based'. Disclosure about the stock option must also be emphasized.
出处
《财经研究》
CSSCI
北大核心
2001年第7期53-57,共5页
Journal of Finance and Economics
