摘要
股票期权是适应现代公司理论要求的行之有效的激励机制,但其对经营者和员工激励的效果受多种因素的影响,如市场环境、企业的风险特征等。我国在建立股票期权激励制度过程中,应该完善法律法规,完善企业治理结构和监督管理机制,提高资本市场的有效性,建立和完善经理人市场,建立有效的绩效考核制度。
Stock option is an effective stimulation mechanism that suits the modern firm theory. However, its effects are determined by many factors, such as market environment, risks of the firm, and so on. In the process of establishing option stimulation mechanism in our country, it is necessary to perfect the legal system, and the corporate governance and supervision mechanism, to increase the efficiency of the capital market, to set up and improve the executive market and to establish effective achievement appraisal system.
出处
《中南民族大学学报（人文社会科学版）》
CSSCI
北大核心
2003年第6期78-81,共4页
Journal of South-Central Minzu University (Humanities and Social Sciences)
关键词
股票期权
激励
经营者报酬
stock option
stimulation
executive reward
