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High-tech enterprises Stock Option Accounting Issues

Author: ZhengXiaoZuo
Tutor: CuiYeGuang
School: Capital University of Economics
Course: Accounting
Keywords: High-tech enterprises Stock option accounting recognition Stock options are measured
CLC: F275
Type: Master's thesis
Year: 2005
Downloads: 167
Quote: 0
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Abstract

The development of high-tech industries in the world today has become a world focus and the focal point of high-tech enterprises to create value and realize the value of the carrier is a high-tech industry. Along with the new economic era, the world economic growth has become the most important source of high-tech enterprises. The high-tech enterprise the typical intellectual capital-intensive enterprises, senior management and core technical staff to create a high-tech enterprise and plays a vital role in the growth process. How to attract and retain high-quality personnel for the survival of high-tech enterprises is the key problem in the process of enterprise development. At the same time, we also noted that the vast majority of high-tech enterprises are new enterprises, they generally will be faced with the problem of lack of funds. How to attract enterprise development in the case of smaller spending required personnel are facing the problem of high-tech enterprises in the entrepreneurial process. Stock options is to adapt to this requirement and effective incentive mechanism. Stock options business owner operators to implement a long-term incentive compensation system, it gives a right of corporate senior management and key technical personnel can purchase a certain amount at a pre-agreed price within a prescribed time the company's stock. From stock options stock options of this system can be seen in the development process in the United States for the development of the new economy in the United States, played a huge role in promoting the growth of high-tech enterprises. At present, China has some enterprises, stock options, but mainly for the state-owned operators into too much government action, the risks and benefits of asymmetry, did not achieve the desired incentive effect. The high-tech enterprises in the highly competitive nature of the market, to match the risk and reward, and the emergence of truly standardized stock option program, and the high-tech enterprises are closely linked. The stock option system involves a wide range of content, including stock options accounting is the core content of the stock option system. Stock option accounting is scientific, reasonable and directly related to the implementation of the stock option system and norms affect play excitation function of this system. In recent years, numerous corporate accounting scandals in the United States occurred as evidenced by. Therefore, how to work out a scientific stock option accounting system or guidelines, it is an urgent task in front of accounting theory and practice workers. The premise of the stock option system is implemented not only the requirements of the enterprise in which the industry has huge growth potential, while enterprises with clear property ownership. The most mature, most applications in the United States, the stock option system is a Silicon Valley high-tech enterprises. At present, many domestic scholars to study stock options based on the traditional state-owned enterprises, China's emerging system of high-tech enterprises of stock options and stock option accounting problems in less, so this paper based on the \characteristics of high-tech enterprises, the economic substance of the stock options, the economic consequences resulting from the angle and the accounting recognition of the conceptual framework of financial accounting, the paper argues that stock options should be recognized as an equity and its associated costs should be recognized as an expense in the income statement.

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