股票期权激励方式的财务分析  

Financial Analysis for Incentive Me thods of Stock Option

作　　者：周婧[1] 张浩[1] 张宏宇[1] 

机构地区：[1]西南财经大学,成都610074

出　　处：《重庆商学院学报》2001年第4期68-69,共2页Journal of Chongqing Institute of Commerce

摘　　要：股票期权制度作为推动职业经理市场发展,激励在职高级管理人员的一种有效方式,正逐步在我国企业中推广应用。Stock option,as an effective method to promote the development of professional managers market and to encour age execu-tives in higher position,is gradually popularized in China.This paper a nalyzes incentive factors and defects of stock option from the per-spective of finance.

关 键 词：委托代理关系 股票期权 激励 财务分析 法制建设 

分 类 号：F830.91[经济管理—金融学]