摘要
通过对国外、特别是发达国家企业经理激励报酬实践最新发展的述评及对股票期权局限性的分析,对中国企业负责人薪酬制度的建立提出了若干建议。
By reviewing the latest development of the manager incentive system, and the disadvantage of the stock option system in other countries, especially the developed ones, the paper gains a good deal of enlightenment from the experience and offers some good suggestions for China＇ s remuneration system.
出处
《山西财经大学学报》
CSSCI
2006年第1期78-82,共5页
Journal of Shanxi University of Finance and Economics
关键词
激励报酬
股票期权
经理报酬
incentive remuneration
stock option
draw lessons from experience
