摘要
企业所有者与经营者的目标经常背离,必须建立有效的所有者对经营者的激励约束机制。股票期权激励通过确定合适的授权对象、行权价格、行权条件、行权时间等,将激励对象与企业长远发展捆绑在一起,保证企业财务管理最终目标的实现。
Business owners and managers often deviated from the goal. We must establish an effective incentives and restraint mechanisms for the operators. Through appropriate authorized object, exercise price, exercise conditions, exercise time, stock option should bind incentives and the long-term development of enterprises to ensure the realization of the ultimate financial management objectives.
出处
《襄樊职业技术学院学报》
2010年第2期41-43,共3页
Journal of Xiangfan Vocational and Technical College
关键词
股票期权
财务管理
长远目标
stock option
financial management
long-term objective