摘要
晋商票号的人身股是中国土生土长的一种资本构成制度,股票期权是美国的一种对管理阶层的奖励制度。这两种制度都起到激励管理阶层,降低代理成本,增加企业资本,吸引和稳定人才的作用。但二者产生的时间和经济基础、受益人的范围、适用的企业范围、是否需要现金、维持信用、激励的程度等方面又存在不同。晋商票号的人身股,具有独特的价值和永久的魅力,是今天乃至将来的企业家值得珍视的遗产。
The Jin-Merchant exchange shop＇s personnal share system is a native capital composition system of China. Stock Options, which derived in U. S. A, is an incentive system to the management echelon. Both of the two systems have the foactions of urging the management echelon, decreasing the agent cost, increasing the business capital, absorbing and stabling talented persons. Meanwhile we can find many differences in the time of coming into being, economic foundation, and ranges of beneficiaries and Enterprises in point, cash, preserving credit and incentive system. The Jin-Merchant exchange shop＇s personnal share system, which has an unique value and ever-lasting charm, is always significative to the entrepreneurs.
出处
《河北法学》
CSSCI
北大核心
2009年第10期145-149,共5页
Hebei Law Science
关键词
晋商票号
人身股
股票期权
Jin-Merchant exchange shop
personnal share
stock options
