摘要
激励性股票期权是针对现代企业委托代理关系中所有者和经营者目标利益不一致，对企业经营者进行激励约束的一种制度安排。本文对其本身的局限性和在我国现阶段施行的障碍进行了分析，并对现阶段我国国有企业经营者激励约束问题提出市场化解决建议。
Active stock option is aimed at the disagreeable benefit to the owners and dealers in the current enterprises.It is also a restraint to them. This paper analyses its limitation and the difficulties at present, and some suggestions aremade to solve these problems with the methed of marketization.
出处
《税务与经济》
北大核心
2002年第3期64-66,共3页
Taxation and Economy
