股票期权制下经理薪酬与业绩评价体系

The Managers' Salary and the Performance Evaluation System under the Stock Option System

随着企业管理创新,股票期权这一金融衍生工具被引入企业激励机制。从我国目前股票期权激励存在的问题入手,详细论述了股票期权制下经理薪酬与企业绩效之间的传导关系,并研究了企业的业绩评价体系。

Along with the enterprise＇s management innovation, the stock option, a financial derived tool, is introduced in the enterprise＇ s motivation system. Starting from the problems existing in our country＇ s current stock option motivation, this paper discusses in detail on the transmission relation ship between the manager＇s salary and the enterprise＇ s benefit under the stock option system, and researches on the enterprise＇ s performance evaluation system.