摘要
股票期权作为企业一项新的金融创新,已在我国上市公司得到一定程度的实践和推广。但在政策和法律等方面存在一定障碍,迫切要求监管层和上市公司在制度等方面积极创新,其中期权激励制度颇具创意,具有相当的借鉴与研究的价值。
As a new financial innovation ,stock option has been practised and spreaded to a certain extent in the listed companies in our country .But the obstacle in policy and law requests innovation in system from supervisory level.It is important to perfect the option motivation system.
出处
《吉林省经济管理干部学院学报》
2003年第5期19-22,共4页
Journal of Jilin Province Economic Management Cadre College