为鼓励上市公司实施职工期权激励计划,2005年12月31日,中国证监会发布了《上市公司股权激励管理办法(试行)》(证监公司字[2005]151号)。此后,财政部、国家税务总局相继发布了《企业会计准则第11号—股份支付》和《关于我国居民企业实行股权激励计划有关企业所得税处理问题的公告》(国家税务总局公告 In order to encourage the listed companies to implement the employee option incentive plan, on December 31, 2005, the CSRC promulgated the Measures for the Administration of Equity Incentives of Listed Companies (Trial) (Zheng Jian Gong Si Zi [2005] No. 151). Since then, the Ministry of Finance and the State Administration of Taxation have successively promulgated the “Accounting Standards for Business Enterprises No. 11 - Share Payment” and the “Notice on the Administration of Enterprise Income Taxes on Equity Incentive Plans for Resident Enterprises in China” (State Administration of Taxation Announcement