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近一年来,《上市公司股权激励管理办法(试行)》、《企业会计准则第11号——股份支付》、《国有控股上市公司(境外)实施股权激励试行办法》和《国有控股上市公司(境内)实施股权激励试行办法》相继出台,这些规定分别从公司治理结构、股票来源、股份支付中的资金来源、会计处理等方面对上市公司高管人员股权激励机制做出规范。在相关法规、规范基本到位的情况下,企业自治规则的完善决定了股权激励机制的
In the past year, the Measures for the Administration of Equity Incentives for Listed Companies (Trial), Accounting Standards for Business Enterprises No. 11 - Share-based Payment, Trial Measures for Implementing Stockholder Incentives by State-controlled Listed Companies (Overseas) and State- The Measures for the Trial Implementation of Equity Incentives have been promulgated one after another. These regulations regulate the incentive mechanism of the stockholders of listed companies in terms of corporate governance structure, sources of shares, sources of funds in share-based payment and accounting treatment. In the relevant laws and regulations, the basic norms of the circumstances, the improvement of corporate autonomy rules determine the equity incentive mechanism