我国上市公司股权激励方案的设计研究

A Study on Incentive Stock Option Mechanism of Listed Operation

本文以美国公司首席执行官的股权激励体系为基础,结合中国国有上市公司的具体情况,以主要的股权激励设计要素为内容,设计了一套具有中国特色的股权激励方案的框架,为中国国有上市公司实行股权激励、解决委托-代理问题,提供了借鉴与参考。

Taking chief executive officer＇ s stock incentive system in the American company as a foundation, based on special details of state - owned listed operation, taking the essential design factor of stock incentive as the content, this article designed a sot of stock incentive plans with Chinese characteristic, provided some models and references on stock incentive and principal - agency for state - owned listed operation.