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 筆者提出經(jīng)理人股票期權(quán)的會計確認應(yīng)依據(jù)經(jīng)理人股票期權(quán)這一事物的經(jīng)濟實質(zhì),將其歸屬于一種特殊的所有者權(quán)益科目? ? “經(jīng)理人股票期權(quán)”科目,從而將原有的所有者權(quán)益重新細分類別并進行價值分配;而經(jīng)理人股票期權(quán)的會計計量則因其同時具有金融衍生工具的性質(zhì),宜采用公允價值法,結(jié)合經(jīng)理人股票期權(quán)的初始確認和終止確認進行初始計量和終止計量;關(guān)于經(jīng)理人股票期權(quán)的信息披露問題,筆者認為由會計確認和會計計量解決了經(jīng)理人股票期權(quán)的表內(nèi)確認問題后,應(yīng)著重在表外披露采用何種會計政策對經(jīng)理人股票期權(quán)進行確認和計量,并披露相應(yīng)的非財務(wù)信息,包括經(jīng)理人股票期權(quán)計劃的主要內(nèi)容等,以利于報表使用者獲得有效的決策信息。