First , virtual enterprise will be a general organization model , which causes the diversification of accounting entities . second , as the organizing activities , production and management of the organization get more intelligent and automatic , intangible assets take over dominant status and the isolated information will disappear . with the support of information technology , the accounting confirmation and accounting measurement to intangible accounting element is making great progress , it causes the diversification of financial report content 首先，在电子商务环境下，虚拟企业将成为一种普遍的组织形式，导致了财务报告主体的多元化；其次，企业的组织、生产、管理活动都达到了高度智能化和自动化，企业内信息孤岛消失，无形化资产在企业中占据主导地位，在新技术和强烈的商业需求的推动下，对这些无形要素的确认和计量得到了巨大发展，使财务报告的内容趋向于多元化；最后，在信息技术和全球性的企业网络的支持下，事项会计的广泛应用，使实时报告成为可能，用户可以在任何时间，任何地点得到他需要的所有财务报告信息。
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 本文认为，在设计股票期权会计处理方法时，应当首先明确并解决以下四个核心问题，即( 1 )是否应当将股票期权确认为一项薪酬费用； ( 2 )如果应当确认为一项薪酬费用，在行权前股票期权价值发生变化，是否应当对股票期权的账面价值和薪酬费用进行调整； ( 3 )如何衡量股票期权本身的价值和薪酬费用，如何确定薪酬费用的分摊年限，及在各年度如何合理分摊； ( 4 )如何核算每股收益以反映股票期权实施对每股收益的稀释作用，如何对股票期权计划下的所得税进行会计处理等。
Further more , the measurement of the financial derivatives includes initial measurement and subsequent measurement , this paper expounds that the fair value is the only accounting measurement attribute of the financial derivatives 。 finally , we analyze accounting measurement of the financial derivatives 衍生金融工具的会计计量包括初始计量和后续计量,公允价值是衍生金融工具唯一相关的会计计量属性。文章最后对衍生金融工具公允价值计量的相关问题作了详细的讨论,认为公允价值计量在理论上具有可操作性,实施公允价值计量是大势所趋。
