摘要
本文阐述了经营者股票期权的长期激励机理 ,分析了我国国有企业拟引入经营者股票期权的历史背景 ,通过比较中外实行经营者股票期权的环境差异 ,指出由于我国的市场体系尚不完善 ,相关的制度仍有待健全 ,故在国企中推广经营者股票期权的时机还不成熟。
This paper expounds the long-term incentive mechanism of the executive stock option (ESO) and analyses the historical background to introduce ESO in the state-owned enterprise in China. Based on the comparison of the different conditions between China and other countries, the author's position is that it is too early to popularize ESO in China's state-owned enterprises as the market system and the relevant institutions are yet to be perfected in China.
出处
《同济大学学报(社会科学版)》
2003年第1期80-86,共7页
Journal of Tongji University:Social Science Edition