近年来越来越多的上市公司推出股权激励计划,而其中很多公司采用限制性股票的形式。由于会计准则不够完善、上市公司缺乏经验等原因,上市公司对股份支付准则规定的理解存有分歧,限制性股票相关会计处理存在诸多问题。为进一步了解情况,中国证监会北京监管局课题组选取北京辖区有代表 In recent years, an increasing number of listed companies have introduced equity incentive plans, many of which use restricted stock. Due to the imperfection of accounting standards and the lack of experience of listed companies, the listed companies have different understandings on the rules of share payment, and there are many problems in the accounting treatment of restricted stocks. To further understand the situation, China Securities Regulatory Commission Beijing Administration selected the jurisdiction of Beijing area delegation