独立董事股票期权激励研究

Research on Stock Options Motivating of the Independent Director

建立独立董事制度是我国完善上市公司法人治理结构的一项有效措施,然而这项制度的建立与实施受到尚不成熟的独立董事激励机制的困扰。文章分析了我国独立董事薪酬现状及存在的问题,阐述了独立董事股票期权计划,以期对独立董事激励不足、作用发挥不充分等问题的解决有所帮助。

The independent director institution is an effective measure to improve and perfect the governance structure of the corporate in our country. But the establishment and the implementation of this institution are impacted by the underdeveloped motivating mechanism of the independent director. In this article, the author analysed the present situation and problems of the independent director's salary, expounded the stock options of the independent director, and hoped to give some suggestions to such problems as motivating insufficiency and lacking of effect.