股票期权在企业激励机制中的应用

The Application of Stock Option in the Enterprise Incentive Mechanism

起源于美国高新技术企业的股票期权,能充分发挥人力资源的内在价值,被称作企业发展的"发动机",推动了美国高新企业的发展。如今,在美国,大约有90%的高新技术企业采取了股权激励,我国的一些企业也积极采用。随着中国新形势下经济的迅猛发展,股票期权在激励机制中扮演了越来越重要的作用。本文介绍了股票期权实质、特点和作用,同时探讨了股票期权在激励机制中的具体应用模式。

Originated in the United States high-tech enterprise, stock options can give full play to the intrinsic value of human resources, which is known as the ＂engine＂of enterprise development, can promote the development of high-tech enterprises in the United States. Today, in the United States, about 90% of the high-tech enterprises take equity incentives, some of our companies are also actively adopted it. With the rapid development of economy in new China, stock option plays a more and more important role in the incentive mechanism. This paper introduces the essence,characteristics and functions of stock option, and discusses the concrete application mode of stock option in the incentive mechanism.