| 我国引入股票期权制存在制度性障碍 |
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| 引用本文： | 万正晓.我国引入股票期权制存在制度性障碍[J].新乡师范高等专科学校学报,2003,17(1):36-38. |
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| 作者姓名： | 万正晓 |
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| 作者单位： | 河南师范大学,经济与管理学院,河南,新乡,453002 |
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| 摘 要： | 经理股票期权制作为一种非现金激励制度。在西方国家被普遍采用,其方案设计的合理性、规范性和可操作性直接关系到股票期权激励的实际效果。虽然期权合约给予持有者不确定的预期薪酬,但期权方案的设计却必须遵从一种清晰的量化思维程式。文中结合我国公司治理结构不完善的具体特征,提出构建我国上市公司经理股票期权方案应注意的若干问题。
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| 关 键 词： | 经理股票期权 激励机制 期权 制度性障碍 |
| 文章编号： | 1008-7613(2003)01-0036-03 |
| 修稿时间： | 2002年10月16 |
On the Obstacles of Introducing Executive Stock Options in China |
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| WAN Zheng-xiao.On the Obstacles of Introducing Executive Stock Options in China[J].Journal of Xinxiang Teachers College,2003,17(1):36-38. |
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| Authors: | WAN Zheng-xiao |
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| Abstract: | Stock options are widely used in western countries in executive compensation; it's effectiveness depends highly on the design of parameters involved in ESO. This paper sets forth the general principles of a pricing model of stock options and suggests a number of ways to solve the problems that exist in China when practicing the incentive system in listed companies according to the highly concentrated ownership structure and the characteristics of the structure of corporate governance. |
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| Keywords: | stock option incentive system ownership |
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