CAJ | 학술논문

本文将经理人股票期权计划形成的交易作为基本的分析对象，首先探讨经理人股票期权交易的性质——激励性股票期权交易是企业为了获得经理人在等待期提供的边际服务；授予经理人非激励性股票期权是对经理人过去服务的补偿，或者是经理人对利润的分享。在此基础上，对经理人股票期权会计确认的“利润分配”进行了分析，指出将经理人股票期权交易认定为“利润分配”是错误的；对经理人股票期权会计计量的两种主要观点“混合计量”和“授予日计量”进行了分析，其主要错误在于将经理人股票期权交易所形成的合同义务认定为股票期权。最后，本文提出了与交易性质相吻合的经理人股票期权的会计确认和计量方法。
본문장경리인고표기권계화형성적교역작위기본적분석대상，수선탐토경리인고표기권교역적성질——격려성고표기권교역시기업위료획득경리인재등대기제공적변제복무；수여경리인비격려성고표기권시대경리인과거복무적보상，혹자시경리인대리윤적분향。재차기출상，대경리인고표기권회계학인적“리윤분배”진행료분석，지출장경리인고표기권교역인정위“리윤분배”시착오적；대경리인고표기권회계계량적량충주요관점“혼합계량”화“수여일계량”진행료분석，기주요착오재우장경리인고표기권교역소형성적합동의무인정위고표기권。최후，본문제출료여교역성질상문합적경리인고표기권적회계학인화계량방법。
Taking the transaction brought about by executive stock option plan as basic analytical object, this paper starts with the exploration about the nature of executive stock option （ESO） transaction - incentive stock option transaction is marginal service that the enterprises provide to acquire executives during the waiting periods, granting executives nonincentive stock option is a compensation for the managers for their past services, or, for the managers sharing profits. And thus, the paper has analyzed the distribution of profits identified by executive stock option accounting and pointed out that it is wrong to regard executive stock option transaction as＂distribution of profits＂. Furthermore, the paper has analyzed the＂mixed measurement＂, and＂grant date measurement＇that are two main views of executive stock option accounting measurement, and believed that its main error is to identify contractual obligation brought about by executive stock option transaction as stock option. At last, the paper has come up with accounting identification and measurement method of executive stock option matching the transaction nature.