我国实施股票期权激励制度的探讨

Research On Inspiring Mechanism of Stock Option in Our Country

股票期权作为人力资本参与企业收益分配的高级形式,使经理人员的个人利益与股东利益结合起来,成为有效的人力资源激励机制。而在我国,由于缺乏可靠的制度保障和统一规范,使得股票期权激励机制在实践中存在诸多障碍。本文从资本市场、现代企业机制、法律法规三个方面作了具体的分析,并提出了相关的对策。

Stock options is an advanced form that the human capital can participate in the enterprise income distribution,combines the managers＇ benefits with the sharecholders＇ henefits,and is an available inspiriting mechanism for human resource,But in our country,for lack of credible system guarantee and uniform criterion,stock options inspiriting mechanism is beconing an obstacle in practice,In the paper,the capital market,the modem enterprise mechanism and the capital market, the modem enterprise mechanism and the rule of law are analyzed concretely,and correlative countermeasure is put forward.