【摘要】 本文介绍了股票期权计划作为一种新的长期激励制度的特征和实施的内容,并从人力资本产权理论、团队生产理论、风险理论和契约理论四方面阐述了股票期权计划的理论基础,进而结合我国的具体实际分析了在中国实施股票期权计划面临的一些限制性因素,从而就我国实行股票期权计划提出了一些建议。更多还原

【Abstract】 This paper gives an account of the details of the characteristics and applications of stock options as a long-term stimulation system.With a focus on the theory of human capital as property right,the theory of the team production,the risk theory and the contract theory,this paper explains the theoretical basis of stock options before it focuses on an analysis of the series of restrictive factors affecting the implementation of stock options in China.Finally this paper makes some suggestions as to how to carry out the plan of stock options.更多还原