Equity Incentive Problems in Listed Company

Along with more and more dispersed ownership and more and more complex management technology,more large companies all over the world implement equity incentive way to motivate employees,and more effectively share profit and risk.This paper first reviews the relevant theories of listing corporation equity incentive,including the meaning,function and significance of equity incentive,then mainly introduces the accounting problems of listing corporation equity incentive,finally analyzes the matters should pay attention to of equity incentive based on the problems and significance of incentive equity of the listing corporation.