第四部分对上述问题提出了一些建议，以此来进一步完善我国的股份支付会计准则及其理论框架。
The above problems, and puts forward some Suggestions to further perfect our stock options, accounting standards and the theoretical framework.
股权激励；会计处理；股份支付；会计准则。
Equity Incentive; Accounting treatment; Share-based Payments; Accounting Standards.
股权激励；会计处理；股份支付；会计准则。
Equity Incentive; Accounting treatment; Share-based Payments; Accounting Standards.
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