| 股票期权的价值——股票期权激励方案设计的一个关键问题 |
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| 引用本文： | 张志强.股票期权的价值——股票期权激励方案设计的一个关键问题[J].辽宁师范大学学报(社会科学版),2006,29(1):34-37. |
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| 作者姓名： | 张志强 |
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| 作者单位： | 中国人民大学,商学院,北京,100872 |
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| 摘 要： | 认识股票期权的价值对于微观方面的激励方案设计和宏观方面的公司财务监管都有重要意义。本文旨在说明股票期权价值评估方法,美国股票期权激励中期权计价和披露的政策,探讨股票期权价值评估方法在我国股票期权激励中的应用。
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| 关 键 词： | 股票期权激励 公允价值 买方期权 布莱克-舒尔斯模型 |
| 文章编号： | 1000-1751（2006）01-0034-04 |
| 收稿时间： | 2005-02-24 |
| 修稿时间： | 2005年2月24日 |
The Value of Executive Stock Option-- A Key Issue in the Executive Stock Option Planning |
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| ZHANG Zhi-qiang.The Value of Executive Stock Option-- A Key Issue in the Executive Stock Option Planning[J].Journal of Liaoning Normal University(Social Science Edition),2006,29(1):34-37. |
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| Authors: | ZHANG Zhi-qiang |
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| Institution: | School of Business, Renmin University of China, Beijing 100872, China |
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| Abstract: | It is very important to identify the value of executive stock option,both for companies in executive stock option planning and for the governments in financial supervision over companies.This paper aims at explaining the method of evaluating executive stock option,the government policy on the pricing and disclosure of executive stock option plan in America,and exploring the way of applying the method of evaluating executive stock option in China's companies' executive stock option planning. |
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| Keywords: | executive stock option fair value call option Black-scholes model |
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