摘要
我国股票期权制度的建设刚刚起步 ,因此有必要借鉴西方发达国家先进的股票期权激励模式。本文将对西方国家有关的股票期权激励模式进行分析和评价 ,并对我国股票期权激励模式选择的现实背景进行剖析 ,在此基础上 ,提出我国应选择以业绩为行权条件的指数化股票期权激励模式 ,并对该模式的设计。
The establishment of our stock option system is now still at the beginning stage, therefore, it is necessary for us to use for reference western developed countries' incentive model of stock option. In this article, the author makes an analysis and an assessment of the incentive model of stock option. Based on this the author points out that we should select the indexed incentive mode of stock option with the performance as power-exercising prerequisite. And a profound study is made on the design, the advantages of the mode and the potential problems worth noting when it is in use.
出处
《当代经济科学》
CSSCI
北大核心
2003年第3期89-92,共4页
Modern Economic Science
关键词
股票期权
激励制度
模式选择
stock option
incentive system
mode selection
