论企业高管股权激励有效性

企业高管股票期权激励制度已成为人们关注的焦点。依据股权激励的内在机理，结合我国股票期权激励的制度基础，在重新审视相关制约因素的基础上，从提升股票期权激励的有效性角度，提出了完善绩效评价体系、切实解决“内部人控制”与审慎处理期权费用化、尽快调整股权激励的税收政策等相关措施与政策建议。

Research on the Effectiveness of Drive of Managers

The stock options incentive system of enterprise receives more and more attentions. Based on the stockholder＇s rights drive＇s intrinsic mechanism and system foundation,unifies the related restriction factors in the foundation,a performance evaluation system was proposed by point of improving the effectiveness of stock options incentive,on solving the＂internal control＂ and carefully handle the cost of options,at last,adjustment of tax policies on incentive stockholder＇s rights and etc was put forward.