浅谈期权应用对财务管理的影响

The impacts of the application of future claims on financial management

在市场经济环境下 ,企业时常面临理财、证券定价、股权激励、对外投资等决策 ,这使得期权应用和项目的评估成为必要。本文认为对这些项目进行评估时 ,应考虑实施这些项目带来的期权的价值 。

Under market economy system, enterprises have to make frequent decisions on conducting financial transactions, securities pricing, stock claiming motivation and external investment, which makes the application of future claims and program assessments a necessity. The thesis argues that the value of future claims brought about by implementation of the programs and its impacts on the traditional financial management models and the net present value method have to be taken into consideration.