我国股票期权激励机制的理论与实践探析

Theoretical and Practical Diagnosis of National Stock Options' Stimulus Dynamics

从股票期权针对管理层的道德风险而设计的激励机制出发,介绍了股票期权制度在我国实施中的一些 障碍,并就存在的问题提出了实施股票期权制度的设计方案,同时对现行法律的限制提出了变通方法．

The article begins with the stimulus dynamics that the stock options aim at the moral hazard in management levers to design for. It introduces some obstacles in the implementation of the stock options in our country. Directing towards the current problems, the article points to the design methods of implementing the stock options system. It also brings forwards the relevant treatment to the restrictions of the existing laws.