我国企业股票激励的瓶颈及其对策研究

股票期权激励在西方国家的许多先进公司得以实施,并取得了很大的成功,而且已呈现出逐步向其它国家蔓延的国际性趋势。面对这股潮流的冲击,我国的一些企业已开始逐步采用这种激励制度,但该制度在我国企业的应用并不理想,存在许多瓶颈性制约因素,必须通过采取完善资本市场环境、建立现代企业制度、规范会计处理、修改法律等措施,保证该制度朝着健康、稳定、有序的方向发展。

Bottleneck of Stocks Incentives and Countermeasures in Chinese Enterprises

Stock term right incentives have been performed successfully by many advanced companies in western countries.Facing the situation,some our enterprises have adopted this incentive systems.Owing to some bottlenecks in this incentive mode,the expected goal has not been achieved.It is suggested that the capital market environment be improved,the modern enterprise system be established,standardize the accounting be standardized and some laws be revised.