【作者】 李秋；

【导师】 陈立新；

【作者基本信息】 辽宁工程技术大学 ， 企业管理， 2006， 硕士

【摘要】 本文运用委托代理理论、人力资本理论、剩余价值理论,对股票期权制度的效率问题进行了深入的研究。制度“效率”是我们研究的中心,通过对股票期权制度效率评价标准的分析及界定,本文找出了影响股票期权制度效率的因素,并对影响股票期权制度的各内在可控因素进行了系统的分析。论文对我国实施股票期权制度的现状进行了分析,得出企业经营业绩衡量体系不健全、股票期权行权价格及股票授予数量不合理是导致效率低下的主要原因; 运用层次分析、模糊评价等数学原理,本文提出了健全企业经营业绩评价体系、合理确定行权价格、授予数量及收益人的措施,进而建立了一套适合中国国情的有效率的股票期权制度模型。总之,对如何最大可能的发挥股票期权的效率,本文进行了系统深入的研究,这对我国企业股票期权的实施和操作具有重要的现实意义。更多还原

【Abstract】 The thesis analysis the stock option system and the efficiency of this system based on the theories such as commission & surrogate and human resources capital. Then the key factors affecting the efficiency of stock option would be carried out. We give a new method to redesign the key factors for the sake of improving the system efficiency. The topic of this thesis is " A study on the efficiency of stock op-tion ". Specifically speaking, the " efficiency" is the center that we st-udy. Therefore, the standard of the efficiency, the factor influencing e-fficiency and how to improve efficiency of the stock option system is the emphases of the research. The fifth part of the thesis analysis the efficiency limitation offe-rs a set of methods to solve the problems. At last, to make the stock op-tions operate in a healthy way, the paper gives some suggestions on re-designing the key factor influencing the system efficiency. In all, the paper reflects a systematic and deep study in making an optimum moti-vational effect, which has real meaning to operating sock options succ-cessfully for our enterprises.更多还原