【作者】 王春艳；

【导师】 刘少波；

【作者基本信息】 暨南大学 ， 货币银行， 2000， 硕士

【摘要】 经理股票期权（ESO）是西方发达国家盛行的一种薪酬机制。它能有效地将经营者的责任和利益结合起来，以维护出资者的利益，进而促进企业的发展。因此，ESO对解决我国国企中经营者激励不足问题有着重要的借鉴作用。本文系统地介绍了ESO在西方的发展及其理论基础，分析了ESO内在的两大机制——激励机制和约束机制，侧重探讨了ESO的具体操作问题，并就ESO在西方国家的实施效果进行了客观评价。在此基础上，结合国内企业目前对ESO的探索状况，深入分析我国实施ESO的必要性以及制约因素，并提出了相关的建议和对策。更多还原

【Abstract】 Executive Stock Option (ESO) is an increasingly popular means of remuneration in developed countries.It can protect the investorsrofit and make the companies prosperous because it ties managers?responsibility and profit togegher.As everyone knows,our state-owned companies are short of managers?incentive systems .So we think we can make use of ESO to solve this problem.Thus,in this paper,we introduce the history and theory basis of ESO,analyse the two intrinsic schemes of ESO,study the practice of ESO plan and evaluate the effects objectively.Then,on the base of our companies ractice,we discuss the importance of ESO and the factors which are disadvantage to use ESO in our country.At the end of this paper,we give some suggestion.更多还原