《企业会计准则第11号——股份支付》对国内上市公司财务负责人提出了新的挑战。本文以案例的方式,解析股权激励计划的会计处理。《企业会计准则第11号——股份支付》是一项新的准则,其针对的是日益增加的股权激励计划,规范了以股权为基础的支付交易的确认、计量和披露。股份支付是指“企业为获取职工和其他方提供服务而授予权益工具或者承担以权益 “Accounting Standards for Business Enterprises No. 11 - Share-based Payment” poses new challenges to the financial chiefs of domestic listed companies. In this paper, the method of case analysis of equity incentive plan accounting. Accounting Standards for Business Enterprises No. 11 - Share-based Payments is a new standard that addresses an increasing equity incentive program that regulates the recognition, measurement and disclosure of equity-based payment transactions. Share-based payment refers to "the enterprise grants the equity instrument or the equity