【摘要】 简析了股票期权制度的理论基础及其实施的现实障碍,股票期权对会计信息质量的冲击和股票期权制度的负作用,提出了更好开展股票期权激励的几点措施。更多还原

【Abstract】 This article briefly analyzes the theoretical bases of stock option system and the obstacles to its implementation,the impact of stock option system on the quality of accounting information and the negative effects of stock option system.Finally,it puts forward some suggestions on implementing incentive stock option plan more successfully.更多还原