国外CEO权益报酬研究的进展与启示  

Progress and Enlightenment in the Research of Foreign CEO Equity Compensation

作　　者：汤洪波[1] 

机构地区：[1]广东金融学院中国金融转型与发展研究中心,广东广州510521

出　　处：《国际经贸探索》2007年第6期55-60,共6页International Economics and Trade Research

基　　金：国家自然科学基金项目(70602033);教育部人文社会科学基金项目(06JA790025);广东省自然科学基金项目(05300557);广东金融学院课题(06XJ02-08)

摘　　要：对管理者、特别是CEO的报酬和激励是公司治理的一个重大问题。文章在总结国外众多关于CEO权益报酬的文献基础上,主要从权益报酬激励及其效应、CEO股票期权的价值确定、CEO权益激励水平的决定、关于权益报酬有效性的争议等方面就国外的最新研究进行了综合评述,在此基础上分析了对我国公司的高管人员实行权益报酬的借鉴和启示。An important and often-debated component of the corporate governance is the compensation contract selected for providing remuneration to the manager, especially to CEO.In this survey,based on the new abundant articles, the author synthesizes the broad literature on equity compensation and executive incentive, the determination of the value of stock option granted to CEO,the determination of the level of equity compensation and some discussions on the effective role about equity compensation.h is expected to provide a theoretical background the experience of other countries for reference for the future research about the CEO equity incentive of enterprises in China.

关 键 词：权益 报酬 激励 

分 类 号：F832.5[经济管理—金融学]