目前推行股票期权激励面临的问题及对策

股票期权是企业所有者对企业管理者实行的一种长期激励的报酬制度,是一种手段.目前我国推行股票期权激励面临市场环境不完善,经理人市场没有真正建立,法律法规、税收政策、会计制度、股票期权操作机制不健全等一系列问题,因此,要培育推行股票期权的大环境,界定激励对象,强化约束机制,明确税收政策和会计制度,建立健全绩效考核制度,争取让股票期权在激励企业高级管理者中起到积极作用.

The present problems of implementing stock option and its countermeasures

This paper reckons that stock option is only one way of bestirring the employees, not a way of solving property right. But it is a wrong idea that the property right can be solved through the stock option.The market environment problems of implementing stock option are mainly the incomplete Chinese security market environment,the non establishment management market,the laws and regulations problems and the incomplete tax policy and accountiong system.It is still necessary to form a set of perfect operating mechanism and rules. Aiming at these problems, this paper puts forward corresponding advices and countermeasures.