摘要
文章对国外经营者股票期权激励 (ESO)制度的前提、理论基础、作用机理、原则和要求作了简要评述和较为全面的分析 。
This paper gives a general review of the premise, theoretical foundation, functioning mechanism, principles, criteria of foreign executive stock option, and the types of stock option planning. It intends to provide advice for Chinese enterprises to learn from the experiences of the foreign executive stock option planning.
出处
《广东工业大学学报(社会科学版)》
2002年第1期23-28,共6页
Journal of Guangdong University of Technology(Social Sciences Edition)
关键词
国外
ESO
经营人员
报酬制度
foreign country, ESO, executive, reward system