摘要
本文借鉴了发达国家的期股期权激励机制,针对我国股份制公司管理层报酬偏低、激励机制缺位等问题,提出了我国对公司经营层、科技人员和有突出贡献的企业职工实施股票激励机制的具体方式和定价方法,剖析了用以实施股票激励的几种可能来源,并对实施股票激励机制过程中可能出现的问题做了相应的说明和提示。
This topic uses the promoting system in developed country for refer en ce,brings forward a particular way to put the stock promoting system into practi ce among the managing levels,science and technology staff and the employees with outstanding contributions,aiming at the problems of low salary,absent of inspir ative system in the administrative levels in joint stock company in China.Also,t his topic analyses several available ways to bring the stock inspiration into ef fect,and make a relevant explaination to the potential issue during the process of stock promoting system.
出处
《山东财政学院学报》
2003年第2期70-74,共5页
Journal of Shandong Finance Institute
关键词
期股期权
激励机制
中国
MBO
executive stock option
promoting system
repurchase