如何采用合理的薪酬体系对经理人员进行激励,是理论界和实务界都很关注的问题。在目前市场成熟的国家,股权长期激励在经理人员的薪酬结构中占有重要的地位。文章按照我国新会计准则的规范,结合实例,对股权激励所涉及的激励费用分摊及计量等会计问题进行探讨,以期对实施相关准则起到促进作用。 How to use a reasonable salary system to motivate managers is a matter of great concern to both theorists and practitioners. In countries with mature markets, the long-term incentive stock ownership occupies an important position in the salary structure of managers. In accordance with the norms of our country’s new accounting standards and the examples, the article discusses the accounting problems such as the sharing and measurement of incentive cost involved in equity incentive, with a view to promoting the implementation of the relevant guidelines.