《企业会计准则第11号—股份支付》自2007年1月1日开始实行以来,为我国企业核算以权益或现金结算的股份支付提供了依据。准则规定,对支付给雇员的权益性工具(股份或股票期权)应作为费用进行确认,对取得的服务以相关权益的公允价值计入相关成本或费用。对于以权益结算的股份 “Accounting Standards for Business Enterprises No. 11 - Share-based Payment” has provided the basis for accounting of equity-settled or cash-settled share-based payment in China since its implementation on January 1, 2007. The standard stipulates that the equity instruments (shares or stock options) paid to employees should be recognized as expenses and the fair value of the related services obtained should be included in the related costs or expenses. For equity-settled shares