| 股票期权的激励效果研究——来自中国上市公司的经验证据 |
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| 引用本文： | 周兰,彭昕.股票期权的激励效果研究——来自中国上市公司的经验证据[J].湖南财经高等专科学校学报,2008,24(5):51-55. |
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| 作者姓名： | 周兰 彭昕 |
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| 作者单位： | 湖南大学会计学院,湖南长沙,410079 |
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| 基金项目： | 湖南省社会科学基金，湖南大学青年基金 |
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| 摘 要： | 随着股票期权制度在国外的成功运用和推行，我国上市公司也开始尝试引进这一新的激励制度。根据上市公司2004-2007年报所披露的相关信息，从不同的角度对股票期权进行分组回归分析，发现目前上市公司实施股票期权的激励效果还不明显，并在此结论的基础上提出了培育和完善资本市场，抓紧股票期权在我国的推广工作，完善公司治理结构，建立年薪、奖金、股票期权的最优报酬组合等建议。
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| 关 键 词： | 股票期权 上市公司 激励效果 |
On Incentive Effect of the Stock Option——Evidence from Listed Companies in China |
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| ZHOU Lan,PENG Xin.On Incentive Effect of the Stock Option——Evidence from Listed Companies in China[J].Journal of Hunan Financial and Economic College,2008,24(5):51-55. |
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| Authors: | ZHOU Lan PENG Xin |
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| Institution: | ZHOU Lan PENG Xin(Accounting School,Hunan University,Changsha Hunan 410079) |
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| Abstract: | As the successful application of the stock option in foreign countries,the listed companies in China try to introduce this new incentive system.According to relevant information listed companies revealed in their annual reports of 2004-2007,this paper carries on the regression analysis of the stock option from various aspects.We find that the incentive measure of the stock option in the listed companies is not so effective now.Therefore,some corresponding strategies are put forward,such as developing and be... |
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| Keywords: | stock option listed companies incentive effect |
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