摘要
经理股票期权被认为是解决国有企业效率低下的一剂良药,而上市公司要求使用ESO的呼声也越来越高。但是期权计划的成功与否的关键因素之一是使用者对其了解程度,尤其是关于它的理论基础和实践效果。
ESO is considered an efficient resolution of state-owned enterprises' poor performance by reason of it's great incentive effect.So using of ESO is keen desire of listed company.However,user's understanding level of ESO sepecially its theory and value discussed in this article, is key factor in success of the plan whether or no.
出处
《财经问题研究》
CSSCI
北大核心
2002年第9期37-41,共5页
Research On Financial and Economic Issues
