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激励性股票期权制度的内在缺陷探析 被引量:3

A Probe and Analysis into the Internal Shortcomings of the Encouraging Stock Option System
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摘要 股票期权作为一种薪酬性激励制度 ,在 2 0 0 2年美国爆发公司系列财务丑闻后 ,不断受到质疑。尽管许多专家、学者们认为有多种原因引发财务丑闻 ,但在这诸多原因中 ,我们认为股票期权制度是最大的祸源之一。因为股票期权制度是一把“双刃剑” ,其激励的背面是内在缺陷 ,这些缺陷在一定的条件下可能会异化成经营者损害所有者利益的“激励机制” ,从而成为财务丑闻的潜在诱因 。
出处 《山东经济》 2004年第1期60-63,共4页 Shandong Economy
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