The american studies and applies eso firstly , so we should learn form them , though it still has much disputability on its accounting recognition and measurement . since shenzhen wan ke introduced eso into our country , regardless of the theory or the practice has never been stopped researching and exploring eso . but at the present time it still had not formed the unitive mature system for eso accounting in theory 我国国内自从深圳万科1993年最早引入经理人股票期权之后,无论是实务界还是理论界对经理人股票期权的探索和研究从未间断,大有风起云涌之势,但时至今日理论界仍没有对经理人股票期权的会计处理问题形成统一成熟的体系,实务界典型而规范的经理人股票期权计划也为数甚少,正停留在探索阶段。
