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根据财政部2015年最新修订的《企业会计准则》,对股份支付的理解和体会,可从企业回购股票进行职工期权激励处理、股份支付之涵义及分类、确认及计量股份支付、处理股份支付等四个方面生动形象地向我们讲解了股份支付的有关知识。本篇论文就股份支付的概念和相关流程做一个系统的归纳和整理,并就自己的一些想法作简要论述。
According to the “Accounting Standards for Business Enterprises” recently revised by the Ministry of Finance in 2015, the Company understands and understands the payment of shares. Employee options can be repurchased from stock options to deal with employee options. The meaning and classification of share-based payment, recognition and measurement of share-based payment, Vivid image of four aspects to explain to us about the knowledge of stock payment. This dissertation does a systematic summarization and collation on the concept of share payment and its related processes, and briefly discusses some of its own ideas.