In the light of the favourable internal and external conditions , the financial secretary has earlier revised upward his forecast of hong kong s economic growth in real terms for the year 2000 to 8 . 5 % . this rate , the highest for more than a decade , has already taken into account the impact of fluctuating oil prices 鉴于有良好的内外情况，财政司司长较早前已把二零零零年全年本港经济实质增长预测调高至百分之八点五。这是十多年来最大的增幅，而且已计算了油价波动的影响。
Therefore , it becomes crucial to reflect the economic essential of the arm ’ s length transaction from the aspect of accounting conforming and measuring , and to make the information users to make informed decisions as to the business ’ s financial position and operation results from the aspect of disclosure . at the basis of comparative studies of affiliated parties and 因此,如何从会计的确认和计量角度去反映关联交易的经济实质,如何从披露角度去保证会计信息使用者能够根据所披露的信息判断关联交易的公允性以及对企业财务状况和经营成果的影响,就成为关联交易会计所需要解决的问题。
To one ’ s surprise , with the issuance of 141 standards by fasb , it is a trend to cancel the pooling of interest method . from the dispute between these two methods , the cancel of pooling of interest method is a must choice after considering if there is reasonable conception base and if there is different economic results 本文分别从现代产权理论和法律意义两个视角分析换股合并的经济实质和权益结合法的计价基础问题,指出对于换股合并应当采用以参与合并企业可辨认净资产公允价值为基础的权益结合法。
But both the theory and practice of business combination accounting are still in vague state in our country till now , as a result , the accounting information of business combination disclosed can not reflect the economic essence of business combination , influencing the decision of investors and allocation of security exchanges . study on business accounting method has far - reaching meaning 但迄今为止，我国的企业合并会计理论体系还没有成形，实务处理也很混乱，披露的合并会计信息也不能恰当地反映合并的经济实质，从而影响投资者的决策和证券市场的资源配置，因此亟需对企业合并会计方法进行研究以尽快改变这种现状。
This thesis mainly focuses on the accounting recognition , calculation and disclosure of eso . the thesis also introduced the concept of stock - based competency , stock - based incentive , the advantages of eso , its meanings and the accounting of derivative instruments . with the development of accounting system , recognition of many economic transactions such as the accounting of derivative instruments is accepted 本文主要探讨经理人股票期权的会计确认与计量和披露问题，同时还涉及对经理人股票期权相关概念的分析；经理人股票期权的优越性及其现实意义；经理人股票期权的理论依据；经理人股票期权的经济实质和其对衍生金融工具会计的借鉴等。
The economic essence of the eso is that the managers share the enterprise " s residue , that is the manager share the profits . in the future , with the human resources become more and more important in the modern enterprises , the concept of human capital may be accepted by the traditional accounting system . at that time , eso should be treated as part of division of profit 经理人股票期权的经济实质是经理人参与分享企业剩余，是一种参与利润分享的方式，在将来随着会计的不断发展，传统会计体系有可能吸纳人力资本的会计处理，在这种情况下，经理人股票期权应作为利润分配的方式之一进行相应的会计处理。
The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity , which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso , the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved . which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information . part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6 笔者提出经理人股票期权的会计确认应依据经理人股票期权这一事物的经济实质，将其归属于一种特殊的所有者权益科目? ? “经理人股票期权”科目，从而将原有的所有者权益重新细分类别并进行价值分配；而经理人股票期权的会计计量则因其同时具有金融衍生工具的性质，宜采用公允价值法，结合经理人股票期权的初始确认和终止确认进行初始计量和终止计量；关于经理人股票期权的信息披露问题，笔者认为由会计确认和会计计量解决了经理人股票期权的表内确认问题后，应着重在表外披露采用何种会计政策对经理人股票期权进行确认和计量，并披露相应的非财务信息，包括经理人股票期权计划的主要内容等，以利于报表使用者获得有效的决策信息。
First , according to the theoretical discussion about processing trade ( pt ) and " the beginning of pt ' s going westward " in china ， this paper tries to disclose the pt ' s global evolutional rule from product life cycle model and technological gap model 。 as well as , this paper tries to construct a theoretical platform to study pt properly in china by absorbing the mainstream view of pt ' s economic essence in theoretical field 针对理论界关于我国加工贸易问题的争论和我国加工贸易“西进运动”的开端，本文尝试性地从产品的寿命周期理论和技术差距理论探讨了加工贸易全球性产业与区域格局演化规律，并吸收了理论界关于加工贸易经济实质争议的主流观点，构建了支撑我国加工贸易发展的理论平台。
There are mainly two accounting methods for business combination , purchase method and pooling of interest method . at present , the focus of contention is not on using purchase method on purchase combination , but on whether using one accounting method or using both accounting methods according to different conditions about changing shares ’ consolidation 其核心问题是换股合并的经济实质是什么,对于换股合并应当采用一种会计方法还是可以采用多种会计方法,权益结合法的持续经营假设及账面对价值计价基础是否符合换股合并的法律事实等。
The present financial report stresses great emphasis on the disclosing of the information of the tangible things , such as the storage of the goods , machine and other equipment ; while it fails to give full presentation of the financial information of the intangible things , such as knowledge , human resource and self - imposed honor in their selling practice . the present financial report fails to reflect the hazard and the uncertainty of the selling practice ; and it fails to fully reflect the performance of social responsibility shouldered by the enterprises ; it fails to give a complete solution of the problems of confirmation , evaluation and report of the derived commercial tools ; ft lacks the disclosing of the grouped information . the present financial report is set according to the general st andard , which can not successfully cater to the users of the financial information in their demand for diversity and specialty of the information 现行财务报告偏重于揭示存货、机器设备等有形资产的财务信息，而对知识资本、人力资源、自创商誉等无形资产的财务信息揭示不足；现行财务报告缺乏对经营业务风险性和不确定性的反映；不能全面反映企业所承担的社会责任履行情况；不能完全解决衍生金融工具的确认、计量及报告问题；缺少对分部信息的披露；现行财务报告是标准化的通用报告，这难以满足财务信息使用者对信息需求的多样性和特殊性要求；现行财务报告计量基础单一，不能完整地反映经济现实；市场价值计量基础的运用面狭窄；现行财务报告重法律形式，轻经济实质；时效性不强等等。
