摘要
文章在阐述指数化股票期权的产生、特性的基础上,分析了指数化股票期权在我国应用的必要性、可行性和有效性,并指出在指数化股票期权激励设计中要注意的事项及相关政策。
By analyzing the sources and characteristics of the indexed incentive stock option , this paper first explores the necessity and feasibility of its application in China ; and then emphasizes that the major points should be taken into consideration and some policy orientation followed.
出处
《审计与经济研究》
CSSCI
北大核心
2008年第3期105-108,共4页
Journal of Audit & Economics
关键词
指数化股票期权
激励强度
风险激励效应
indexed incentive stock option
incentive intensity
risk incentive effect
