【摘要】 经理股票期权激励制在高科技企业中被广泛地应用 ,高科技企业的特性决定了其操作模式与传统企业的差别。高科技企业不同发展阶段股票期权激励的适用性不同 ,应当以兼顾内部公平和外部公平的基本原则处理高科技企业上市过程中执行股票期权计划的若干难点问题更多还原

【Abstract】 Executive stock options(abbreviated ESO) incentive mechanism is applied most widely in high-tech enterprises.Its operation pattern is different from that in traditional enterprises because of the special characteristics of high-tech enterprise.Only when high-tech enterprise is developed up to a high stage,can ESO incentive mechanism be established.The non-public companies must pay attention to selling off stocks owned by the holders,exercise price of ESO and so on in ESO plans.The existing problems from the shares owned by managers have to be solved in the principle of interior and external fairness among the shareholders when companies’ shares appear in the public market.更多还原