摘要
股票期权薪酬制度作为一种较有效的激励方式,近几年被我国理论界和企业界所认识,并开始在一些企业进行试点。虽然最初这一制度是为解决公司高层管理人员的长期激励问题而设计的,但在我国企业的公司化进程和制度创新中,引进这一先进机制更具战略意义,无论在建立和完善现代企业制度,改善不合理的法人治理结构,激励经营者不断创新,避免短期化倾向,还是降低企业代理成本,稳定和吸引优秀人才诸方面,都会产生重大的积极的影响。
As an effective way of incentive,the stock option payment system has been known to the theoretical and enterprise circles in recent years and begins to be taken on trial in some local enterprises. Although such a system was originally de-signed to solve the problem of long-term incentive of higher administrative staff, it has an strategic significance to introduce it in the corporationization and institutional innovation of our country. It will play an important and positive role in establishing and perfecting modem enterprise system and reducing the cost of enterprise agency etc.
出处
《洛阳农业高等专科学校学报》
2002年第1期51-52,共2页
Journal of Luoyang Agricultural College