摘要
在《上市公司期权管理办法》即将出台 ,我国上市公司股票期权工作由理论探讨阶段转入试点、推广实施阶段之际 ,本文针对我国与发达国家股票期权制度所面临的环境差异 ,对试点中的三个关键问题———样本选择、绩效考核、实时监管在探讨其必要性的基础上提出了解决问题的设想。
At the time when 'The Supervising Method of Option of Listed Company' is to be promulgated and when our country's listed company's stock option is shifting from theoretical exploration into experimenting , spreading and carrying out stage.According to the environmental differences in the stock option system between our country and the developed countries, this paper comes up with some solutions to solve the following three crucial issues:sample selecting , performance testing and real-time supervising.
出处
《现代财经(天津财经大学学报)》
2001年第11期16-18,28,共4页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics