股票期权与所有者权益保障

Stock Options and the Ownership Rights

股票期权是为提高公司经营绩效而针对公司经营者设计的中长期激励机制 ,笔者从分析所有权依据出发 ,结合此制度在国外的实践 ,对国内引入此项制度提出了相关建议。

Stock option is a medium and long term policy designed as an incentive to corporate managers in view of improving corporate efficiency. The present author analyses the rationality of the ownership and, on the basis of the stock option practice in the West, puts forth some feasible suggestions as to how it can be effectively adopted in China.