摘要
股票期权是西方国家企业中盛行的一种激励制度。但近年来美国上市公司中所爆发的一系列造假事件,使人们对其产生了一定的怀疑。通过对其激励原理及激励效应的分析,找出制度本身存在的缺陷并提出改进思路,尤其对受益人收益模型进行了优化设计,这将有助于股票期权激励制度的完善及其在我国的推广。
Stock option is an incentive mechanism prevailing among enterprises in the Western countries. However, the events of cooking accounts in the U. S. listed companies raise the doubts of people on it. This paper tries to find the defects of analyzing the incentive principle and effect, then proposes some thoughts to improve it, especially do some optimizing design of beneficiary's income model. This will contribute to the perfection of the incentive system of stock option and popularization in our country.
出处
《科技与管理》
2005年第1期87-90,共4页
Science-Technology and Management