摘要
随着人力资源在企业运行中的作用日趋重要以及人们对“人力资本”认识的不断深化,以人力资本所有者为主要激励对象的股权激励方法在企业具体的应用中不断创新、发展,衍生出多种类型的股权激励方式。各种股权激励方式的激励制约作用各有千秋。各企业应根据企业各自的行业特点、企业本身现金流量的情况以及其他薪酬方式选择适合自己的股权激励方式。
With the increasing importance of the manpower resource in the enterprise development and the continuous deepening in the recognition of "manpower capital", the prompting ways of the dividend rights with the owners of the manpower resources as the main inspiring objects have been all the way innovated and developed in the concrete use of the enterprises and many kinds of prompting ways have been generated. The functions of all kinds of prompting methods are varied and numerous. The enterprises shall select dividend prompting ways fit for themselves according to their own trade features, the amount of the cash flow and other salary means.
出处
《广西师范学院学报(哲学社会科学版)》
2006年第4期137-140,共4页
Journal of Guangxi Teachers Education University:Philosophy and Social Sciences Edition
关键词
人力资本
股权激励方式
选择
Manpower Capital
Prompting Ways of Dividend Rights
Choice