| 股票期权的缺陷分析及优化设计 |
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| 引用本文： | 董海鹏,孙金梅.股票期权的缺陷分析及优化设计[J].科技与管理,2005,7(1):87-90. |
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| 作者姓名： | 董海鹏 孙金梅 |
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| 作者单位： | 哈尔滨理工大学,经济管理学院,黑龙江,哈尔滨,150040;哈尔滨理工大学,经济管理学院,黑龙江,哈尔滨,150040 |
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| 摘 要： | 股票期权是西方国家企业中盛行的一种激励制度。但近年来美国上市公司中所爆发的一系列造假事件，使人们对其产生了一定的怀疑。通过对其激励原理及激励效应的分析，找出制度本身存在的缺陷并提出改进思路，尤其对受益人收益模型进行了优化设计，这将有助于股票期权激励制度的完善及其在我国的推广。
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| 关 键 词： | 股票期权 缺陷 优化设计 |
| 文章编号： | 1008-7133(2005)01-0087-04 |
| 修稿时间： | 2004年10月14 |
Analysis of defects and optimum design of stock option |
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| DONG Hai-peng,SUN Jin-mei.Analysis of defects and optimum design of stock option[J].Science-Technology and Management,2005,7(1):87-90. |
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| Authors: | DONG Hai-peng SUN Jin-mei |
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| Abstract: | Stock option is an incentive mechanism prevailing among enterprises in the Western countries. However, the events of cooking accounts in the U. S. listed companies raise the doubts of people on it. This paper tries to find the defects of analyzing the incentive principle and effect, then proposes some thoughts to improve it, especially do some optimizing design of beneficiary's income model. This will contribute to the perfection of the incentive system of stock option and popularization in our country. |
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| Keywords: | stock option defects optimization design |
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