| 商业银行构建虚拟股票期权激励模式初探 |
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| 引用本文： | 史中辉,李雷,王乐平.商业银行构建虚拟股票期权激励模式初探[J].价值工程,2004,23(3):88-90. |
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| 作者姓名： | 史中辉 李雷 王乐平 |
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| 作者单位： | 西安交通大学会计学院 西安710061
(史中辉，李雷)，西安交通大学会计学院 西安710061(王乐平) |
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| 摘 要： | 在中国加入WTO后,我国商业银行面临着前所未有的冲击。从当前情况看,激励机制不健全是是导致我国商业银行效率低下、活力不足的重要原因之一。美国股票期权的风靡,尤其是作为高层管理人员的激励方法,也许是过去十五年公司治理和公司激励制度最大的变革。但由于股票期权制度本身理论上的缺陷和我国银行业的实际问题,这一激励机制在我国商业银行中应用较为困难。为此,笔者提出了一种全新的激励制度,即将EVA(经济增加值)融入股票期权的虚拟股票期权激励体系。虚拟股票期权可以有效解决我国目前商业银行在激励制度中存在的问题。
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| 关 键 词： | 股票期权 EVA价值 虚拟股票期权 |
New Search on Phantom Stock Option Incitement-model of Commercial Banks |
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| SHI Zhonghui, LI Lei, Wang Leping.New Search on Phantom Stock Option Incitement-model of Commercial Banks[J].Value Engineering,2004,23(3):88-90. |
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| Authors: | SHI Zhonghui LI Lei Wang Leping |
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| Abstract: | From 2001 China become a member of the WTO, it brings great challenge to the commercial banks and other industries when we should obey the game rules.The unsound incitement system acts as a very important factor in our country commercial banks′uneffectivity and vitality.We found that in the North America, the most valuable reform in companies′incitement system is stock option divisions; it may give us some inspiration in the banks′incitement system.We have a new search on the incitement system and find it would be more realizable accompanied by the EVA theory to the Chinese commercial bank.We hope it can solve the existing problem in the incitement system. |
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| Keywords: | stock option EVA theory phantom stock option |
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