exercising the option 中文意思是什麼
exercising the option
解釋
執行股權-
Concretely, it is creditor ' s right from the angle of request of company ' s performing obligation ; it is expectant right from the realization of right ; it is option from the content of exercising right. simultaneously, eso has the characters of right, profitability, time limit and nonnegotiable. eso system is not an arrange for system of property right but a long term incentive mechanism, because the aim of enterprise executive is not property of enterprise but rich profit by exercising their right, that is the value of eso for senior manager is not to control company but to acquire profit from the price difference
第一部分分析了股票期權和股票期權制度的含義，指出股票期權的性質從不同角度分析可以認定為債權、期待權、選擇權，具體而言，從需權利人請求公司履行義務的角度它是一種債權，從權利實現的角度它是一種期待權，從權利行使內容的角度它是一種選擇權，同時它具有權利性、收益性、時限性、非流通性等特點；股票期權制度是一種長期激勵制度而非產權制度安排，因為企業經營者的目標是通過行使權利獲得豐厚收益，而非企業的所有權，即該制度對高級管理人員的最大價值是獲得差價利潤而不是控制公司。 -
For the relevant option exercise, the difference between the book value of the liability formed by its continuous involvement and the exercise price of option shall, when exercising the option, be recorded in the profits and losses of the current period
相關期權行權的，應當在行權時，將繼續涉入形成負債的賬面價值與行權價格之間的差額計入當期損益。 -
From theory, this thesis offers a new real options analysis frame based on integration of the real option theory research of these days. from method, we have applied the financial option models to evaluate the real - options existing in real investment projects, we focus on exercising the existing models and analyze what shortcomings are there when we do so. after that, we offer a new model to evaluate the switch options improved on option pricing theory, in this empirical research, we replace labour force cost with daily wages
本文從理論和方法兩個方面展開：由於實物期權的概念是由金融期權引申而來，所以在理論方面，首先分析了金融期權的內涵，並綜合目前實物期權理論研究的成果，提出了一個完整的實物期權分析框架。方法上，除了運用目前存在的金融期權定價模型來評估一些實際存在的投資計劃，還在期權定價理論的基礎上針對轉換期權建立了一個模型並計算它的價值。 -
Then contra posing the fact of chinese economic, the author tries to find the key in designing a new accounting mechanism about stock option ' s accounting measurement and recognition in china, referencing the accounting basis theory - the basic accounting concepts about cost and account entity assumption. finally give two examples to ensure the theory mentioned. the author states the key to designing the mechanism about stock option ' s measurement and recognition is to solve four core problems, including if the stock options must be recognized as compensation cost ; if any, how to measure their value ; and if the elements of stock option changed, it is necessary to adjust the changes, or re - recognition, etc. finally, the author summarizes recognize the stock option compensation cost according to the exercising ways of stock option by the employee
本文認為，在設計股票期權會計處理方法時，應當首先明確並解決以下四個核心問題，即（ 1 ）是否應當將股票期權確認為一項薪酬費用； （ 2 ）如果應當確認為一項薪酬費用，在行權前股票期權價值發生變化，是否應當對股票期權的賬面價值和薪酬費用進行調整； （ 3 ）如何衡量股票期權本身的價值和薪酬費用，如何確定薪酬費用的分攤年限，及在各年度如何合理分攤； （ 4 ）如何核算每股收益以反映股票期權實施對每股收益的稀釋作用，如何對股票期權計劃下的所得稅進行會計處理等。 -
Using the advanced legislations of other countries for reference and in the light of our specified conditions, the author starts with basic theories of stock option, then makes a thorough exposition on stock option itself in the aspects of stock sources, stock option awarding, and stock option exercising which constitute a whole stock option plan
在借鑒西方國家先進立法的基礎上，結合我國的具體國情，依照從理論到實踐的思路，從分析股票期權的基本理論入手，著重討論了一個完整的股票期權激勵計劃中依次而來的最重要的三個法律問題，即股票期權的行權股票來源、股票期權的授予和股票期權的行權。 -
The author thinks that stock option will have better prompting and restriction effects when adding a period of awarding time to it. the third is the opportunity for exercising rights and stock sold
在行權期間與有效期上，本文認為有授予期模式的行權期間最具激勵與約束效果，鑒於我國目前的情況，股票期權的有效期要定的適中。
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