摘要
股票期权制是企业所有者对经营者进行激励和约束的一种报酬制度。现阶段 ,股票期权在我国的顺利实施还面临许多现实障碍 ,必须对症下药 ,采取相应的措施 :政府予以扶持 ;积极更新观念 ;加快建立有效的市场 ;加快建立规范的现代企业制度 ;合理界定股票期权激励的范围和对象 ;科学设计股票期权方案 ;加强监督等 ,以使股票期权能够趋于完善 ,并在国有企业改革中产生积极的影响和发挥重要的作用。
Executive stock option system is a reward system adopted by the enterprise owners to encourage and restrain the managers. Nowadays, the smooth implement of executive stock option system in China is facing with many practical obstacles, so we should take appropriate measures: formulate supporting policies, renew ideas, speed up the setting of effective market, quicken the establishment of standard modern enterprise system, reasonablly define the range and subject of the influence of executive stock options, scientifically design the project of executive stock options, and strengthen supervision to perfect executive stock options and to bring positive influence in state-owned enterprise reform.
出处
《西南民族学院学报(哲学社会科学版)》
北大核心
2002年第5期10-14,共5页
Journal of Southwest University for Nationalities(Philosophy and Social Sciences)