基于EVA的国有商业银行股权激励机制探讨

Discussing the Stock Option Motivation Mechanism under EVA in Business Bank of State

随着商业银行股份制改革的不断深化和推进,解决内部人控制问题已成为商业银行法人治理结构完善的关键一步。而造成内部人控制的关键因素就是由于商业银行目前经营层薪金较低所导致的。因此针对这一问题的重要性,本文从目前薪金制度的缺陷入手,分析了推行股权激励在商业银行薪酬制度改革中的合理性;并针对目前我国的制度缺陷和股票期权自身的不足,提出了基于经济增加值(EVA)的股票期权激励,以解决商业银行目前薪金激励机制中的不足。

With the development of stock system reform in bank,it is a key step to solve the controlling of insider,And the lower of salaries plays an important part in the controlling of insider.The paper begins with the disadvantages of the salaries at present.But there are some defects of our country, so advances the executive stock option with EVA to solve the disadvantages.