股票期权理论及在公司激励中的应用研究 金融学专业VIP免费

股票期权理论及在公司激励中的应用研究ResearchonStockOptionTheoryandItsApplicationinCorporateIncentive摘要实施股票期权奖励政策有助于提升员工工作主动性。本文分析了我国股票期权概念并分析了发展阶段，明确了我国上市公司股票期权激励存在的问题，比如说法律不健全、内部治理结构不完善和激励模式单一等问题，并结合美国股权激励制度的启示，对我国上市公司股权激励制度进行了分析，提出了构建法律法规体系、完善内部管理结构、丰富奖励体系等方式，推动上市公司股权激励制度的发展和员工工作积极性提升。关键词：股权；期权价值；上市公司治理；期权激励机制AbstractImplementingthestockoptionincentivepolicycanhelptoenhanceemployees'workinitiative.ThispaperanalysestheconceptofstockoptioninChinaanditsdevelopmentstage,andclarifiestheproblemsexistinginstockoptionincentiveofListedCompaniesinChina,suchasimperfectlaw,imperfectinternalgovernancestructureandsingleincentivemode.BasedontheinspirationofAmericanstockoptionincentivesystem,thispaperanalysesthestockoptionincentivesystemofListedCompaniesinChina,andputsforwardtheconstructionoflawsandregulations.Topromotethedevelopmentofstockownershipincentivesystemoflistedcompaniesandtheimprovementofemployees'workingenthusiasm,weshouldimprovetheinternalmanagementstructureandenrichtheincentivesystem.Keywords:StockOption;OptionValue;ListedCompanyGovernance;OptionIncentiveMechanismI目录中英文摘要......................................................................I引言......................................................................11我国上市公司股权激励制度概况.............................................11.1股权激励制度的发展历程...................................................................................................11.2我国股权激励的模式...........................................................................................................22我国上市公司股权激励制度存在的问题......................................22.1法律不完善...........................................................................................................................22.2公司对激励监管不够...........................................................................................................22.3激励模式过于单一...............................................................................................................33美国上市公司股权激励制度的经验..........................................33.1美国股权激励制度的发展之路...........................................................................................33.2美国股权激励制度对我国的启示.......................................................................................44完善股权激励制度的建议...................................................54.1完善相关法律制度...............................................................................................................54.2加强对经营管理者监管.......................................................................................................54.3建立有中国特色的长期激励制度.......................................................................................5结语..................................................................6参考文献..................................................................7致谢..................................................................7II引言股权激励制度发源于西方，被认为是最能够体现西方现代企业经营实质的政策方法之一，有助于推...