我国上市公司管理层股票期权激励制度研究VIP免费

目录一、我国上市公司管理层股票期权激励制度的现状及存在问题······················3二、股票期权激励制度的相关理论··············································4三、我国上市公司管理层股票期权激励制度的设计································4四、股票期权设计案例分析·····················································7五、结束语···································································8六、参考文献································································8英文摘要···································································9第2页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共12页致谢·······································································10外文翻译···································································11我国上市公司管理层股票期权激励制度研究摘要：由于企业所有权和经营权的分离，随着企业规模的扩大和业务量的增加，所有者越来越无法驾驭管理者，管理者的自利行为变得愈发严重。于是科学的上市公司管理层激励理论的指导和公正、公平、公开的管理层激励政策的规范，显得尤为重要。现代企业理论和国外实践证明，良好的股票期权激励制度能够充分调动企业经营管理者的积极性，将股东利益、公司利益和经营管理者个人利益结合在一起，使其更加关心企业的长远发展，努力实现股东和公司利益最大化。本文结合股票期权激励制度的相关理论和我国的股票期权激励制度及存在问题，给出我国上市公司管理层股票期权激励制度的设计，并用案例进行论证说明。关键字：股票期权；行权；行权价；行权数量；ManagementoflistedcompaniesinChinastockoptionincentivesystemShenYapingNanjingUniversityofInformationScienceandTechnology,DepartmentofEconomicandTrade,Nanjing210044ABSTRACT第3页共12页第2页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共12页Becauseenterpriseownershipandtherightofmanagementseparation,withtheenlargementofenterprisesinscaleandtheincreaseofbusinessownersmoreandmorecan'treininmanagers,self-interest,manager'sbehaviorhasbecomeserious.Soscientificlistedcompanymanagementincentivetheoryastheguideandjust,fairandpublicmanagementincentivepolicynorms,appearparticularlyimportant.Modernenterprisetheoryandoverseaspracticeprovesthatgoodincentivestockoptionsystemisabletofullymobilizetheenthusiasmofenterprisemanagers,theinterestsoftheshareholders,thecompanywillbenefitandbusinessmanagerspersonalintereststogether,makeitmoreconcernedaboutthelong-termdevelopmentoftheenterprisetorealizetheshareholderandthecompanybenefitmaximization.Basedontheincentivestockoptionsystemrelatedtheoryandincentivestockoptionsystemofourcountryandtheexistingproblems,China'slistedcompanymanagementarethedesignofincentivestockoptionsystem,andcasesofargumentation.Keyword:stockoptions;Theexercise;Exerciseprice;Theexercisequantity;一、我国上市公司管理层股票期权激励制度的现状及存在问题（一）我国上市公司管理层股票期权激励制度的现状我国在20世纪90年代初期才开始进行股票期权的试点，深圳万科企业有限公司在1992年实施了我国最...