期刊文献+

股票期权的缺陷分析及优化设计 被引量:2

Analysis of defects and optimum design of stock optiont College, HaerU
下载PDF
导出
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
关键词 股票期权 企业体制 激励制度 股权激励 业绩评价指标 stock option defects optimization design
  • 引文网络
  • 相关文献

参考文献4

二级参考文献13

共引文献47

同被引文献11

引证文献2

二级引证文献6

;
使用帮助 返回顶部