摘要
股票期权制度是 2 0世纪 70年代末期在美国兴起的一种薪酬制度 ,实践证明 ,它是一种合理而且成功的薪酬制度。但它的实际运用需要一定的条件和环境 ,就我国公司目前的现状而言 ,实施股票期权制度还存在诸多问题 ,故只能采取先在上市公司中试点 。
The stock option system is a remuneration system that emerged in the United States in the late 1970s. Its practice has proved that it is a reasonable and successful remuneration system but needs some necessary conditions. As far as Chinese companies are concerned, it is not mature to popularize this system. Therefore, this system could be adopted only on a trial basis in the listed companies before popularizing it.
出处
《云南民族学院学报(哲学社会科学版)》
CSSCI
2003年第1期94-96,共3页
Journal of Yunnan University of the Nationalities(Social Sciences)