我国中小企业员工股票期权制度的实施障碍——对广州市高新科技中小企业的调查分析  

Hindrance of the Implementation of Employee Stock Option in China Small & Middle-Sized Enterprises——Research Analyses on Guangzhou High-Tech Small & Middle-Sized Enterprises

作　　者：赵华[1] 龙文滨[1] 

机构地区：[1]广东技术师范学院财经系,广东广州510665

出　　处：《广东技术师范学院学报》2004年第3期30-33,共4页Journal of Guangdong Polytechnic Normal University

摘　　要：员工股票期权制度是一项灵活有效的长期激励制度 ,在国外被许多中小企业 ,尤其是高科技行业中小企业普遍采用 ,但在我国一直难以广泛推行。本文通过对广州市部分高新科技企业调查后认为 ,这一制度在我国推行的最大障碍主要来源于企业决策者 (或企业主 )、员工及外部环境三方面 。Employee Stock Option is a long-term effective and flexible inspiring system which is generally adopted by many small & middle-sized enterprises abroad especially used in small and middle-sized high-tech enterprises.But in China it is hard to put it into operation widely.This Paper considers that the major hindrance of implementation the system in China lies in the three aspects of decision-makers(or the Employers),employees and the external environment through the research on some Guangzhou High-Tech small and middle-sized enterprises and also provides some valuable advice based on the research.

关 键 词：员工股票期权制度 高新科技中小企业 实施障碍 

分 类 号：F830.91[经济管理—金融学]