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.
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.
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.
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