中国证监会《上市公司股权激励管理办法》自2006年1月1日正式实施以来,不少公司已实施股权激励,股权激励对完善公司治理,提升业绩的作用也初步得到显现。随着我国会计准则以及美国会计准则向国际会计准则靠拢,股权激励费用计入利润表而不是利润分配表,已经获得世界大多数国家的认同,但 Since the effective implementation of the Measures for the Administration of Equity Incentives for Listed Companies by China Securities Regulatory Commission since January 1, 2006, many companies have implemented equity incentive and equity incentive, which have initially shown their effects on improving corporate governance and enhancing their performance. As China’s accounting standards and the United States accounting standards closer to international accounting standards, equity incentive costs included in the income statement rather than profit distribution table, has been recognized in most countries in the world, but