ESO激励的风险、对策研究

Research into Risk and Countermeasures of Executive Stock Option Incentive

管理层股票期权(ESO)是对公司高层管理人员的一种较好激励方式,但局于本身激励相关内在因素所限,仍存在激励失效的可能。本文在概述股票期权激励特点的基础上,建立模型探讨其内在风险,并在最后给出相应对策建议。

Executive stock option is a good means that stimulates upper management personnel in enterprise. But there is still an ineffective possibility for its limitation of inner stimulating factors. The paper develops models to probe into its inner risk on summary of ESO characteristic. At the end ,some corresponding suggestions have been put forward.