摘要
经营者股票期权制在发达国家已成为一种比较成熟的激励制度 通过分析我国在进行此种试点时所存在的经营者收入不敢比职工拿得过高、国有企业产权制度不科学、资本市场不成熟和完善、经营者市场未建立、股票期权的股票来源与流通和行权受到法律限制、缺乏税法和会计准则方面的保障等诸多障碍 。
The system of stock options for the enterprise administrators has been a mature stimulation system in the developed countries. The obstacles to the system during its try out in China and the countermeasures were analyzed. These obstacles include the insufficient income difference between administrators and employees, unscientific property right system in state owned enterprises, immature and incomplete capital market, unfounded human resource market of enterprise administrators, legal restrictions on the sources, circulation, and right execution of stock of stock options, inadequate guarantee from tax laws and accounting principles etc. Based on above facts, some suggestions and countermeasures were proposed.
出处
《仲恺农业技术学院学报》
2002年第2期49-54,共6页
Journal of Zhongkai Agrotechnical College
关键词
国有企业
经营者
股票期权
对策
法律制度
税法
会计准则
state-owned enterprise
stock options for enterprise administrators
obstacles
countermeasures
