摘要
创业板上市企业的管理结构、资本规模、高科技特征及其高成长性都更适合于采用股票期权制。创业板市场股票的全流通性、相关政策法规的调整都将使真正实行股票期权制成为可能;高科技企业人力资本的核心作用使得股票期权制可以发挥不可替代的激励作用。应该借鉴国外股票期权制的成功经验,创造良好的外部条件,解决我国试行股票期权制所暴露的问题,尽快制订适合于创业板市场的股票期权制的基本规则。
The management structure, the capital scale, the hi-tech characteristics and the high increase of the marketing enterprises on the pioneer board are all more suitable than ever to apply the stock options mechanism. The all-circulation feature, the adjustment of the policies and regulations concerned of the stock in the pioneer board market make it feasible to really adopt the stock options mechanism. The nuclear functions of the human capital in the hi-tech enterprises make the stock options mechanism exert irreplaceable and stimulating functions. The paper proposes that the foreign experiences on the stock options mechanism should be referred to, that a favorable external condition should be created, that the problems discovered during the trial period of the stock options mechanism in our country should be solved and that the basic rules suitable for the stock optionsmechanism in the pioneer board market should be set as soon as possible.
出处
《龙岩师专学报》
2002年第1期17-19,共3页
Journal of Longyan Teachers College