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我国高新技术企业实施股份激励的制度安排
引用本文:萧延高,王敏.我国高新技术企业实施股份激励的制度安排[J].电子科技大学学报(社会科学版),2004,6(2):1-6.
作者姓名:萧延高  王敏
作者单位:电子科技大学,成都,610054
摘    要:股权激励是高新技术企业一种行之有效的长期激励制度.由于我国绝大部分高新技术企业的组织形式为有限责任公司,股份激励模式是我国高新技术有限责任公司的现实选择.本文在概述高新技术企业实施股份激励制度渊源的基础上,重点从制度层面分析了我国高新技术企业用于激励的股份来源,激励对象如何按照合法的程序获得股份激励,以及激励对象如何合法地实现股权激励的价值等问题.

关 键 词:高新技术企业  股份激励  制度安排  价值
文章编号:1008-8105(2004)02-0001-06
修稿时间:2003年10月25

The Institution of Share-based Compensation in High-tech Enterprise of China
XIAO Yan-gao,WANG Min.The Institution of Share-based Compensation in High-tech Enterprise of China[J].Journal of University of Electronic Science and Technology of China(Social Sciences Edition),2004,6(2):1-6.
Authors:XIAO Yan-gao  WANG Min
Institution:UEST of China Chengdu 610054 China
Abstract:Stock-based compensation is a kind of effective long-term incentive institution in high-tech enterprise. As most high-tech enterprises are organized as limited liability company in China, the mode of share-based compensation is the best choice for high-tech limited liability companies. This paper summarizes the legal origin of share-based compensation, then focuses on the source of incentive share, the legal process to obtain the incentive share, and how to make the value of incentive share come true legally in high-tech enterprise of China.
Keywords:high-tech enterprise  share-based compensation  institution  value
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