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it proposes a new, higher corporate governance standard for companies traded on major us stock exchanges that would include accounting for stock options at cost, prohibitions on ceos selling stock while on the job, and a ban on offshore tax havens.
它为在美国主要交易所上市的公司提出了新的、更高的公司治理准则,包括对有成本股票选择权进行会计结算,不允许首席执行官在职时出售股票,禁止 "海外避税天堂 "。
given that the 1993 sna does not provide a guideline for this issue, the question raised is whether stock options should be considered as compensation of employees and therefore as a cost to employers.
鉴于93年国民帐户体系没有提供关于该问题的指南,因而提出的问题是应否将股票购买权视为雇员酬金,并因此视之为雇主成本。