摘要
股票期权是西方国家中盛行的一种激励机制。但今年美国上市公司中所爆发的一系列造假事件 ,使人们对其产生了一定的怀疑。深入分析其原因及提出有关对策 。
Stock option is a frequent incentive mechanism in western countries. But when a series of fiscal scandals broke out in US companies, people become doubtful about the effect of the stock option. By in depth analysis and advance of countermeasure, the stock based incentive mechanism can be improved.
出处
《华中科技大学学报(社会科学版)》
2002年第6期106-108,共3页
Journal of Huazhong University of Science and Technology(Social Science Edition)
关键词
造假
股权期权
激励机制
artificial mistakes
stock option
incentive mechanism