摘要
近年来,股票期权已经成为中国经济界和企业界共同探讨的一个热门话题.十几年来美国等西方国家在此方面的成功实践充分证明了股票期权在激励企业经营者、减少代理成本、改善治理结构、促进稳健经营等方面的巨大优越性.但是,作为一种全新的激励分配制度,由于理论上的匮乏及实践上的欠缺,对我国广大企业而言,股票期权还是一个新生事物,还极不成熟与规范,在现行制度及技术上还存在着很多障碍,并未能发挥出其应有的作用.本文将对处于摸索中的该制度的实施与完善从理论及实践上作相关探讨.
In recent years , stock options have been a topical subject discussed by economy researchers and entrepreneurs in china .They have shown great advantages in stimulating business runners ,reducing cost of agency ,improving structure,administering and promoting stable management ,which have been proved by the success of the U.S.A and other western countries in the last decade .But as a new stimulating system of distribuntion,stock options require practice and theory as well.This article discusses the enforcement and improvement of this system trom the point of both theory and practice .
作者
曹金良
Cao Jinliang (Huzhou Vocational and Technical Institute,Huzhou,Zhejiang,313000)
关键词
企业
股票
股票期权
激励
enterprise
stock
stock option
stimulation
