《股份支付》会计准则在规范了股权激励的会计处理的同时,也推动了其在我国的发展。但是在运用过程中,《股份支付》会计准则的规范过于笼统,可操作性不强,成为会计实务界需解决的一大课题。本文将总结分析股权激励存在的问题,并提出针对性的建议,为规范股权激励会计实务处理提供一定的借鉴。 The “share-payment” accounting standard not only standardizes the accounting treatment of equity incentive, but also promotes its development in our country. However, during the process of application, the norms of “share-payment” accounting standards are too general and the operability is not strong, which has become a major issue to be solved in accounting practice. This article will summarize and analyze the problems of equity incentive, and put forward some suggestions to provide some reference for standardizing the accounting practice of equity incentive.