摘要
股票期权能有效地将企业CEO和科技人员的表现与未来业绩联系起来 ,对企业的持续发展有非常积极的作用。本文评论了传统的股票期权计划和非传统的股票期权方法 ,传统计划包括固定价值计划、固定数量计划和一次性大送股计划。非传统的股票期权方法包括溢价期权、购买期权、业绩期权、指数期权、掉期期权。
Stock option can effectively link the performance of Chief Executive Officials(CEO) and scientific development employees with their economic gains, which is important to sustainable development of enterprises. This paper discusses traditional stock option such as fixed value plan, fixed number plan and megagrant and non-traditional plans such as premium options, purchase options, performance-vested options, indexed options, swapping options, reload options and repriceable options.
