简论股票期权制——经理人员薪酬的未来模式

A Preliminary Study on Stock Option

现代企业制度的建立 ,要求经理人能获得与其价值相符的价格即薪酬。股票期权制能把企业经营者的责任、风险与利益结合起来 ,确保企业长远利益的实现 ,提高企业经营者的合法收入。本文介绍了股票期权制在西方的实施情况 ,提出在我国实施股票薪酬制 ,以达到奖励企业家 ,提高企业经济效益的目的。

The setting-up of modern enterprise system requires that the managing agents obtain the stock options as their payments.The system of stock option can combine the managers' sense of duty,risk and profits together so as to make sure that the long-term profit of enterprises can be met,and the legal income of the managers can be increased.This paper intrduces the practice of stock option in the West,and the author puts forward that the practice of this system in our country can help achieve the goal of rewarding entrepreneurs and increasing the profits of enterprises.