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上市公司股权激励费用化问题浅析 被引量:2

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摘要 近年来,理论及实务界一直在探讨如何建立起对高级经营管理者及技术骨干实施的有效的激励约束机制,从而使其经济利益与公司的长远发展紧密联系起来。其中,股票期权是比较受关注的一种形式。本文阐述了我国股票期权激励的概况及其账务处理,重点介绍了股票期权费用化存在的问题,并针对这些问题提出相关改善建议。
作者 盛朴 刘钰莹
机构地区 昆明理工大学
出处 《商业会计》 2012年第4期9-10,共2页 Commercial Accounting
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