员工持股计划会计核算的关键在于是否将员工持股计划进行费用化处理。本文从员工持股计划费用化处理的争论入手,对其可能产生的经济影响进行论述,以期能对我国在公司中推行员工持股计划以及解决由此产生的会计处理问题提供有益的启示。一、员工持股计划费用化处理的争论现行的会计标准要求公司作为费用处理的大部分是付款形式,如工资、现金津贴和馈贈股票价值,允许公司自行选择是否将员工持股计划的价值 The key to employee stock ownership plan accounting is whether the employee stock ownership plan should be expensed. This article begins with the controversy over the cost-sharing of employee stock ownership plan, and discusses its possible economic impact, with a view to providing useful inspiration to the implementation of employee stock ownership plan in our country and the solution to the accounting treatment problems arising therefrom. First, the controversy over the cost of employee stock ownership plan The current accounting standards require companies to handle most of the costs as payment forms, such as wages, cash allowances and gift stock value, allowing the company to choose whether the value of the employee stock ownership plan