关于高层经理股票期权报酬计划的探讨  

A Study of the Payment Plan of Stock Option for the High Level Managers

作　　者：何敏[1] 

机构地区：[1]北京工商大学会计学院,北京100037

出　　处：《柳州师专学报》2002年第2期54-58,共5页Journal of Liuzhou Teachers College

摘　　要：目前我国越来越多的股份有限公司和一些地方的国有资产管理单位使用股票期权长期激励机制。本文在分析了我国企业高层经理报酬计划变迁的基础上 ,探讨股票期权作为一种解决代理问题的有效激励机制在我国实施的优点和障碍。介绍了我国股票期权计划的试点情况 ,就股票期权在我国的实施中 ,股票期权行权所需股票来源渠道、股票期权授予和行使、股票期权的授予时机和数目、股票期权行权价格的确定提出了自己的建议 。It has become more and more popular for stock limit companies and some local administrative units of state owned assets to use stock option as a long term inspiration. This paper studies the change in the reward of the high level managers, the advantages and obstacles in the enforcement of such an inspiration, and the launch of a pilot project in the stock option. The author puts forward some ideas about the channel, the conference and performance, the opportunity and quantity, the exercise of price decision and the future of stock option.

关 键 词：股票期权 行使价格 报酬计划 年薪制 

分 类 号：F830.91[经济管理—金融学]