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随着股权激励机制广泛地在我国公司中的应用,提高股权激励会计信息披露质量势在必行,为此,国家颁布了《企业会计准则第11号—股份支付》。为进一步建立健全我国股份支付的规范,完善股权激励会计信息披露体系,本文以此为着手点,探讨《企业会计准则第11号—股份支付》对股权激励会计信息披露的影响,为今后股份支付规范的进一步细化、完善提供有利的理论依据,也为股权激励会计信息披露质量的进一步提高提供现实依据。
With the application of equity incentive mechanism in our company extensively, it is imperative to improve the disclosure quality of equity incentive accounting information. Therefore, the State promulgated the “Accounting Standards for Business Enterprises No. 11 - Share-based Payment”. In order to further establish and improve the standard of stock payment in our country and perfect the information disclosure system of equity incentive accounting information, this article takes this as a starting point to discuss the influence of “Accounting Standards for Business Enterprises No. 11 - Stock Payment” on the disclosure of accounting information of equity incentive, Further refinement of the norms to provide a sound theoretical basis, but also provide a realistic basis for the further improvement of the quality of the disclosure of equity incentive accounting information.