摘要
论述了我国在实施股权激励实践中应注意的 8个方面的问题。其具体包括 :必须明确股权奖励、期股激励和期权激励的差别 ;应制定非国有公司实施股权激励的指导办法 ;必须克服思想认识上的偏差 ;必须在健全治理结构的基础上实施股权激励 ;必须解决好实施主体缺位的问题 ;必须建立科学的业绩评价体系 ;必须明确股权激励授予的范围 ;
Ways to implement managers' stock option incentives are currently explored in China. Some issues need to be taken into account as follows. Firstly, we should make clear difference between stock reward, forward stock incentives and stock option incentives and institute guidances for carrying out stock option incentives in non-state-owned corporations. We are also supposed to remove our ideological misunderstandings concerning managers' stock option incentives. We should perfect corporate managerial structures and find proper solutions to the existing problems. In addition, we must establish a scientific performance assessing system and appropriately define the stock incentive scopes paying attention to the details in designing stock option incentives.
出处
《武汉理工大学学报（信息与管理工程版）》
CAS
2002年第3期100-102,共3页
Journal of Wuhan University of Technology：Information & Management Engineering
基金
宁波市科委 2 0 0 1年科技计划资助项目 (0 1F10 10 4)
关键词
股权奖励
期股激励
期权激励
治理结构
stock reward
stock option incentives
forward stock incentive
corporate governance
