| 股票期权激励的内在逻辑和要求 |
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| 引用本文： | 潘焕学,刘圣和.股票期权激励的内在逻辑和要求[J].上海立信会计学院学报,2005,19(1):26-28. |
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| 作者姓名： | 潘焕学 刘圣和 |
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| 作者单位： | 1. 北京林业大学,北京,100083
2. 中国信达资产管理公司,北京,100083 |
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| 摘 要： | 文章从股票期权激励制度的定义出发,着重探讨了股票期权激励的内在经济学逻辑及其要求,在此基础上,提出由于目前我国资本市场还难以满足股票期权激励的要求,因此需要对股票期权激励的效果有一个客观清醒的认识。
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| 关 键 词： | 股票期权 激励制度 市场有效 代理成本 |
| 文章编号： | 1009-6701(2005)01-0026-03 |
| 修稿时间： | 2004年11月22 |
The inherent logic and requirement of share-option incentive |
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| Abstract: | With the deepening of Chinese economic reform,we have to face how to use suitable ways to stimulate managers.Stock options,as a way of stimulation,is naturally introduced to China and begins to be used in practice.Beginning with the concept of the Stock option system,the author deeply discusses inner logic and conditions of Stock options.based on which,the author puts forward that we should have an objective realization of the effectiveness of Stock options in China,because Chinese capital market has yet to meet the conditions of Stock option system. |
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| Keywords: | share oppions incentive system market effectiveness agent cost |
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