薪酬激励差异分析:工资薪金与股票期权

Analysis on the Difference of Salary Incentive: Salary and Stock Options

工资薪金和股票期权是现代企业员工薪酬激励的两种重要形式。两种薪酬激励在属性、效应、适用的税收政策等方面存在着多项差异。了解并掌握这些差异,有利于企业所有者从两种薪酬激励的风险程度、激励效应和税负水平出发,结合企业实际运营情况和目标水平,建立最有效的薪酬激励体系。

Salary and stock options are two major forms of salary incentive for employees in modern enterprises. The two forms have many differences in attribute, incentive effect and tax policy. It is necessary for enterprise owners to find out and grasp the differences in order to establish the most suitable salary incentive system based on the risk degree, incentive effect and tax burden level of the two incentive forms while putting actual operation situation and the goal level of enterprises into consideration.