| 股票期权激励与财务管理目标的实现 |
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| 引用本文： | 高育清.股票期权激励与财务管理目标的实现[J].襄樊职业技术学院学报,2010,9(2):41-43. |
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| 作者姓名： | 高育清 |
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| 作者单位： | 襄樊职业技术学院,经济管理学院,湖北,襄樊,441021 |
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| 摘 要： | 企业所有者与经营者的目标经常背离，必须建立有效的所有者对经营者的激励约束机制。股票期权激励通过确定合适的授权对象、行权价格、行权条件、行权时间等，将激励对象与企业长远发展捆绑在一起，保证企业财务管理最终目标的实现。
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| 关 键 词： | 股票期权 财务管理 长远目标 |
Stock Option Incentives and the Realization of Financial Management Objectives |
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| GAO Yu-qing.Stock Option Incentives and the Realization of Financial Management Objectives[J].Journal of Xiangfan Vocational and Technical College,2010,9(2):41-43. |
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| Authors: | GAO Yu-qing |
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| Institution: | GAO Yu-qing(Department of Economics , Management,Xiangfan Vocational , Technical College,Xiangfan Hubei 44021,China) |
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| Abstract: | Business owners and managers often deviated from the goal.We must establish an effective incentives and restraint mechanisms for the operators.Through appropriate authorized object,exercise price,exercise conditions,exercise time,stock option should bind incentives and the long-term development of enterprises to ensure the realization of the ultimate financial management objectives. |
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| Keywords: | stock option financial management long-term objective |
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