股票期权实施中的问题与建议  

Superficial opinion about the problem and building of share option

作　　者：倪爱东[1] 

机构地区：[1]苏州职业大学,江苏苏州215011

出　　处：《华东经济管理》2003年第5期96-98,共3页East China Economic Management

摘　　要：股票期权作为一种长期、灵活、极富创意的激励机制,其出发点是激励经理人员追求企业利润最大化,以达到所有者和经营者"双赢"的目标。股票期权作为一种有效的激励机制,已在西方国家的广泛实践中得到印证。但从我国的实际情况来看,实施这一制度还存在一些障碍或缺乏相关条件,有必要对其进行细致分析并提出相应的建议。As a longterm, flexible, and creative stimulating system, the share option is used to stimulate the managers to pursue profit maximization of a business, which would gain a goal of 'winwin'. The system, share option has been actually proved by extensive operation practice in western countries. However, according to the reality of our country, therere still some existed barriers and lack of some corresponding conditions to carry out the system. Its necessary to highlight some careful analysis and present relating suggestions.

关 键 词：股票期权 公司法人治理结构 激励机制 企业利润最大化 上市公司 委托-代理成本 成本 投资主体 

分 类 号：F271[经济管理—企业管理] F832.5[经济管理—国民经济]