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| 对互联网企业股票期权费用化的合理性研究 【摘要】 本文以我国四大互联网企业2010~2019年年报为基础，分析股票期权费用化对这四大互联网企业经营业绩和财务状况如实反映的影响，进而评估股票期权费用化处理的合理性。结果发现：将股票期权进行费用化的会计处理，系统低估了我国四大互联网企业的经营业绩和财务状况，根据我国现行会计准则要求所编制的报表无法如实地反映企业真实的财务状况，从而对股票期权采取费用化的会计处理提出质疑，并就如何提高互联网企业财务信息的真实性和可靠性提出几点建议和改造方向。 【关键词】：股票期权；股票期权费用化；如实反映 Based on the annual reports of China's four largest Internet companies from2010 to 2019, this paper analyzes the impact of stock option expensed on the business performance and financial situation of these four largest Internet companies, and then evaluates the rationality of stock option expensed. Results found that: the accounting treatment of stock option expensed,underestimated the financial performance of China's four major Internet companies , statements prepared according to the requirements of China's current accounting standards cannot accurately reflect the true financial status of enterprise, therefore the accounting treatment of stock option expensed has been questioned, and some suggestions and change direction have been put forward on how to improve the authenticity and reliability of the Internet enterprise financial information . |
