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股票期权激励机制及在我国国有企业的应用分析
引用本文:潘宏霞.股票期权激励机制及在我国国有企业的应用分析[J].山西财政税务专科学校学报,2007,9(1):40-43.
作者姓名:潘宏霞
作者单位:山西省财政税务专科学校,山西,太原,030024
摘    要:股票期权作为一种激励制度,在西方发达国家的企业实施多年,取得了显著效果。近年来,我国一些企业逐步使用这种制度,但效果并不明显。因此,本文主要对股票期权在我国国有企业的应用进行分析,提出在我国应用股票期权应具备的条件。

关 键 词:股票期权  人力资本  激励
文章编号:1008-9306(2007)01-0040-04
修稿时间:2007-01-10

Stock Option Incentive Mechanism and Its Application in China's State Enterprises
PAN Hong-xia.Stock Option Incentive Mechanism and Its Application in China''''s State Enterprises[J].Journal of Shanxi Finance and Tax College,2007,9(1):40-43.
Authors:PAN Hong-xia
Institution:Shanxi Finance and Tax College, Taiyuan 030024, China
Abstract:Being a kind of incentive mechanism, stock option has been practised in western developed countries for many years, and has been great achievements. In recent years, the mechanism is being gradually practised in China, but not obvious achievements. The paper analyzes the application of stock option in enterprises and puts forward suggestions.
Keywords:stock option  human resource  incentive
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