【摘要】 ESO,即经理股票期权 ,是一种对经营管理者的激励机制 ,近年来在西方各国企业中得到了广泛的应用 ,在我国也为越来越多的企业所关注 ,并在武汉、上海、深圳等地的企业中进行了一定范围内的试点 ,形成了几种不同的模式。该文通过设计股票期权的一个初步模型 ,考虑模型中各指标值与真实业绩的符合标准 ,对 ESO在我国实施时可能遭遇到的几个问题进行分析 ,提出普及 ESO制度还需要完善的几个前提条件更多还原

【Abstract】 Employee stock option,which is to stimulate the initiative of the mangers,has been widely used in the enterprises of western countries,in recent years:It is also the focus of enterprises in our country.It has been used in Wuhan,Shanghai and Shenzhen within a certain framework.and formed several kinds of patterns. By designing a preliminary model of stock option,the article considered the degree how the exponents are conforming to reality,and analyzed the difficulties we might meet with in carrying out the ESO.At last it stated some prerequisites with which the stock option stimulation mechanism can be improved.更多还原