摘要
本文通过对股票期权激励机制传统理论的分析,结合股票期权与公司治理关系的现代观点从委托代理的框架出发,分析股票期权激励机制的内在机理和完善的公司治理机制对股票期权实施的重大意义,并进而寻求报酬性股票期权存在和发展的合理性解释。
By discussing the traditional theory of stimulus system of stock option and the modern ideas on its relationship with corporate administration,the internal mechanism of stimulus system of stock option is analyzed. Perfect corporate administration is a great help to execute stock option. In the end of the paper the rationality of existence and development of paid stock option is discussed.
出处
《地质技术经济管理》
2004年第6期77-80,64,共5页
Geological Technoeconomic Management
关键词
股票期权
公司治理
激励机制
stock option
corporate administration
stimulus system
