股权激励兴起在上世纪的西方,我们国家的股权激励开始于90年代,随着市场证券的不断发展,实行股权激励的公司越来越多,我们国家的股权激励制度还处于试验和起步阶段,我们国家在这方面的研究比较晚,和国际上的会计准则还存在很大的差距。随着股权业务的不断的发展,也提出了新的要求,本文讲述了股权激励会计的理论以及一些激励的模式。 The rise of equity incentive In the west of the last century, the equity incentive of our country started in the 90s. With the continuous development of market securities, there are more and more companies that implement equity incentive. Our country’s equity incentive system is still in its trial and initial stage. Our country is relatively late in this aspect, and there is still a big gap with the international accounting standards. With the continuous development of the equity business, new requirements have also been put forward. This paper describes the theory of equity incentive accounting and some incentive models.