试论我国股票期权制度的调整与完善——与美国股票期权制度的比较分析.docVIP

********大学经济管理学院 学士学位论文 论文名称 试论我国股票期权制度的调整与完善 ——与美国股票期权制度的比较分析 学 号 ********* 姓 名 ******* 专业班级 ************** 指导教师 **** **教授 摘 要 股票期权制度是企业资产所有者对经营者实行的一种长期激励的报酬制度，它在美国等发达国家得到了广泛的应用，用来解决由于现代公司制度两权分离所带来的委托一代理问题，股票期权收入成为这些国家大企业高级管理人员薪酬中最重要的组成部分。股票期权在我国正处于探索及发展阶段，鉴于国情又不能照搬西方国家的经验和做法。中、美两国股票期权制度比较分析使我们坚定了制订及执行适应中国国情的股票期权制度的信心，美国股票期权制度对我国激励制度的建立与发展有着深远的借鉴意义。 本文首先阐述了的背景、研究意义以及相关的的理论然后通过对分析，揭示了With the Perfection of the Stock Option System in China to Adjust the United States of America -- and the Stock Option System Comparative Analysis Abstract Stock option system is practiced by proprietors of enterprises as a kind of incentive mechanism over a long period of time for executives and is widely used in the United States and other developed countries. The system is to provide a separation between ownership and management in modem corporate system and to form a relationship of entrustment. The incomes incurred in the Stock Option have been the most important part of enterprise managers personnel salary.Stock option is anyway a reform method that needs to be further discussed; we cannot implement exactly the same system as those in western countries. The similarities and differences between the Chinese and American stock options tell us that American stock option system can be a good reference for us to reform our motivation system in China. and the long term motivation system is something that manager has to consider to implement. This paper first describes the generation of the stock option system background, research significance and the related theory, then through comparative analysis of the United States and China the stock option system, reveals the existence of Chinese stock option system problems. Finally, put forward the method of adjusting and perfecting of stock option in China. Key Words: ESO Incentive; mechanism; Agency by agreement; Law Guarantee 目 录 1绪 论 1 1.1 研究背景 1 1