送股是上市公司重要的财务行为，对此行为的会计确认与计量的正确与否，直接影响上市公司会计信息披露的质量，并会产生一系列的经济和社会后果。本文试就我国上市公司送股行为的会计确认和计量谈几点浅见。 一、关于股票股利的性质 关于股票股利有两种不同的观点，一种认为股 The issue of shares is an important financial act of a listed company. The correctness of the accounting confirmation and measurement of the act directly affects the quality of the listed company’s accounting information disclosure and will produce a series of economic and social consequences. This article tries to make some humble opinions on the accounting confirmation and measurement of the behavior of offering of shares of listed companies in our country. First, the nature of the stock dividend There are two different views on stock dividends, one that shares