The purpose of this study is to explore the criteria of equity incentive plans for the enterprises, as well as the corresponding financial accounting principles. The research is mainly on the selection criteria of corporate equity-incentive plans, option valuation and relevant financial accounting issues. By studying a large quantity of domestic and foreign literatures on financial management and accounting methods for the equity incentive, relevant data and information were collected systematically. And this study provides deep analysis of financial management and accounting principles for different equity-incentive methods.
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