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我国现阶段经营者股票期权制度的适用性分析
The Analysis on the Applicability of Executive Stock Options at P resent China
【摘要】 经营者股票期权制度是西方企业最为流行的股权激励制度,在我国现代企业制度没有完全建立、企业治理结构尚未健全、证券市场的缺陷没有改善的情况下,不便于大规模推行经营者股票期权制度,可以根据企业改革和证券资本市场改善的状况来逐步推进股票期权制度。当前我国适于实施经营者股票期权制度的企业应当是上市的、公司治理结构健全的民营企业。
【Abstract】 Executive stock options is the most popular incenti ve system in western enterprises. But it isn′t suitable for present China. The es say analyses the reason why executive stock options isn′t suitable for present China. Finally, based on the analysis, several solutions have been put forward.
【关键词】 经营者股票期权;
公司治理结构;
证券市场;
【Key words】 executive stock options; corporate governance; secur ities market;
【Key words】 executive stock options; corporate governance; secur ities market;
- 【文献出处】 西北大学学报(哲学社会科学版) ,Journal of Northwest University(Philosophy and Social Sciences Edition) , 编辑部邮箱 ,2003年02期
- 【分类号】F271
- 【被引频次】2
- 【下载频次】76