论文部分内容阅读
股权激励机制是现代企业制度下一项行之有效的激励制度。但目前我国股权激励实践历史较短,《企业会计准则》不可能对股权激励涉及的所有会计事项进行规范。而随着股权激励的不断发展,越来越多的企业开始实施股权激励计划,来促进企业价值最大化的实现。本文通过研究我国股权激励的概念及特点,提出完善股权激励相关会计准则的合理化建议。
Equity incentive mechanism is an effective incentive system under modern enterprise system. However, at present, the practice of equity incentive in China is short, and Accounting Standards for Business Enterprises can not regulate all the accounting matters involved in equity incentive. With the continuous development of equity incentive, more and more enterprises begin to implement the equity incentive plan to promote the realization of the maximization of the enterprise value. By studying the concept and characteristics of equity incentive in our country, this paper puts forward some reasonable suggestions on how to perfect accounting rules of equity incentive.