中文摘要：

文章基于资产减值会计的视角，研究股权激励计划对公司会计政策选择的影响。我们发现：从盈余管理动机的角度看，股权激励影响公司会计政策的选择。在股权激励方案推出前后，实施股权激励计划的公司管理层基于自身利益的考虑，利用资产减值政策操纵会计盈余影响股权激励的行权条件。研究表明，部分实施股权激励计划的公司管理层利用资产减值政策操纵会计盈余推动股权激励方案的顺利实施，为自己谋利。文章的研究为上市公司盈余管理动机提供了新的分析视角，也为监管层进一步完善会计监管和股权激励制度提供了有益参考。

英文摘要：

This paper studies the impact of stock option awards on corporate accounting policy choice from the angle of asset impairment accounting. It finds that stock option awards affect corporate accounting policy choice from the angle of earnings management. Before and after the issue of stock option awards plan, managers manipulate earnings by asset impairment policy to affect the vesting conditions of stock option on behalf of themselves. Furthermore, it shows that the managers in some company with stock option plan applies asset impairment policy to manipulate earnings and promote the implementation of stock option plan for their own interest. It provides new analytical angle for the motivation of earnings management and helps to improve accounting regulation and stock option awards.