可运用经理人股票期权来解决这个难题。
This problem can be well solved with the ESO implementation.
本文对经理人股票期权会计确认问题进行了较深入的研究。
This paper is to study the accounting recognition of Executive Stock Options.
经理人股票期权(简称eso)是现代公司的激励机制之一。
ESO (executive stock option) is one of the stimulating mechanisms of modern companies.
经理人股票期权的确认问题是亟待解决的会计理论和实践问题。
The accounting confirmation of executive stock option is very important in accounting theory and practice.
第三章尝试建立经理人股票期权方案初步模型和案例综合设计。
The forth part, the authority to set up an initial model for the ESO as well as a comprehensive case design.
经理人股票期权的经济实质是企业经理人参与企业剩余索取权的分享。
Executive stock option is really a way for manager to share the residual demand of enterprise in.
管理人员的人力资本产权激励措施，本文重点论述了经理人股票期权计划。
Human capital property rights of management, this paper focuses on the manager's stock option plan.
但中国目前的法律和制度环境依然对经理人股票期权制度的推行和完善构成许多现实障碍。
But the present law and institution circumstances are still the obstacles to the practicing and improving of ESO.
我国对应用经理人股票期权激励制度的企业没有相应的会计准则对其业务的会计处理进行规范。
In our country, there have been no any regulations of relative accounting rules to control the accounting affairs of those enterprises which use stock period right for agents as promoting system.
笔者的结论为：对经理人股票期权应采用公允价值的计量属性，具体而言，就是采用期权定价模型来计量经理人股票期权。
The conclusion is that ESO should be measured by fair value. To be specific, ESO should be measured by stock option pricing model.
在经理人股票期权被确认为权益的前提下，本文得出了公允价值法是股票期权的最佳计量方法，授予日是股票期权最佳计量日的结论。
In the condition that ESO is recognized as equity, we can draw a conclusion that fair value is the best way for stock option measurement, and the "grant date" is the optimal measurement date.
但是美国最近几年爆发的与之相关的财务丑闻，使其会计处理方法备受非议，最终导致了经理人股票期权会计准则的一系列修改和补充。
But a series of finance scandals broke out in the United States in recent years brought lots of controversy towards its accounting methods.
本文探索将股票期权嫁接到EVA(经济附加值)平台之上，提出了基于EVA的经理人股票期权激励方案，以期能更有效地解决激励问题。
This paper tries to transfer the stock option to the EVA platform and introduces EVA-based incentive scheme in hope to provide for a workable solution.
首先，本文通过对股票期权的本质以及所涉及会计要素的内涵的分析，从确认要素和确认时点两个方面来探讨经理人股票期权的会计确认问题。
Firstly, the essence of stock option and connotation of the involved accounting elements are analyzed, and ESO accounting recognition is discussed in terms of recognition elements and time.
伊利事件说明新股份支付准则对经理人股票期权费用化的处理实施可能带来负面影响，而经理人股票期权的价值在于企业剩余索取权，进而参与企业剩余的分享。
This paper is to analyze the potential negative effects of the new accounting standards of stock payment on the transformation of executive stock options into expense through the Yili event.
作为一种激励方式，股票期权激励制度在激励企业经营者、降低代理成本、改善法人治理结构、培养职业经理人市场方面具有巨大的优越性。
As a stimulation system, Stock Option has the advantage in the stimulation for the operator, lower agent cost, improvement in administration structure, and the cultivation of manager market.
经理股票期权(eso)作为从企业所有者的剩余收益中拿出来让渡给经理人的部分剩余利润的索取权，它是有成本的。
Executive Stock Option (ESO) incentive has cost because it is a demand on the part of executives for surplus value from the owner of the enterprises.
本文结合企业外部经济环境变化，探讨股票期权对经理人的激励效应及其问题。
This article studied incentive effects of stock option on executives in terms of external economic environment changes of enterprises.
但由于我国股票市场的弱式性，以股价为基础的股票期权并不能真正反映经理人的业绩表现。
But because of the weak efficiency of stock market in our country, the stock option based on stock price can not verily reflect the managers' performance.
如何设计一套科学、合理的股票期权计划去激励经理人成为了摆在经济学家与众多企业面前的一个重大课题。
To research the ESO mechanism deeply and design scientific and feasible ESO plans is a very important project to economists and enterprises.
如何设计一套科学、合理的股票期权计划去激励经理人成为了摆在经济学家与众多企业面前的一个重大课题。
To research the ESO mechanism deeply and design scientific and feasible ESO plans is a very important project to economists and enterprises.
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