股票期权会计对上市公司绩效评价指标的影响
The Influence of Stock Option Accounting on the Evaluation Indexes of Listed Company Performance
Abstract
根据中国新会计准则第11号,股票期权必须在财务报表中按照公允价值进行费用化,这项会计变革对于中国A股上市公司绩效评价指标会产生实质性的影响。 According to No.11 of China's new accounting norms,stock option must be given cost according to fair value in financial statements. The change in accounting will have substantial influence on the performance evaluation indexes of A-stock listed companies of China.