对高科技企业实行股票期权的探讨

DISCUSSION OFN PRACTICING EQUITY CAPITAL IN HIGH-TECHNOLOGY ENTERPRISES

股票期权作为一种激励手段,越来越引起人们的关注。尤其对科研投入大、风险高的高科技企业更为重要。高科技企业实行股票期权,应着重处理好股票期权确认时点、股票期权的计量、股票期权的披露等问题。

As a way of stimulation, equity capital has attracted more and more concern. It is especially important for the high-technology enterprises that need large investment and burden high risk. They should deal well with the problems such as the time definition, measures and revealment of equity capital.