摘要
股票期权制在发达国家颇为流行,对于保证企业的发展起到较好的作用。我国入世后,经济与世界接轨,企业搞现代管理,少不了股票期权制。但我国法律、法规、制度却是空白。在国内企业迫切需要的前提下,我国应借鉴国外股票期权理论和方法为我所用。其中包括操作方法和会计方法,如内在价值法和公允价值法。
Promissory stock system is very popular in developed countries.It can do fairly good to the development of enterprises. After the entering of WTO, our economy is now in line with the whole world. Enterprises cannot do well in modem management without promissory stock system.But there is still a blank space in our laws and regulations system. In all our enterprises' urgent needs, we should draw on the experience of the theory and method of foreign promissory stock system, including operation mode and accounting method, for example, intrinsic value and impartial value.
出处
《天津市财贸管理干部学院学报》
2002年第3期27-28,共2页
Journal of Tianjin Institute of Financial and Commercial Management
