股票期权激励原理与其在我国企业中的运用问题

The theory of ESO and some problems of its practice in China

本文分析了经理股票期权的基本特点和结构要素以及股票期权激励的基本原理、具体作用,并探讨了在我国应用股票期权的过程中需要注意的几个主要问题。

This paper explains the drawbacks of china traditional salary system, the main characteristics of ESO and its primary elements . Then analyze the logics of ESO , its functions and problems of ESO’s implentation in China.