文献类型：期刊文献

中文题名：股票期权计划及其在我国的应用

英文题名：Stock Options and Their Use in China

作者：黄维德[1];梁晓东[1]

机构：[1]华东理工大学工商经济学院,上海200237

年份：2000

卷号：42

期号：6

起止页码：96

中文期刊名：复旦学报（社会科学版）

外文期刊名：Fudan Journal（Social Sciences）

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心1996】；社科基金资助期刊;CSSCI:【CSSCI2000_2002】；

语种：中文

中文关键词：股票期权;人力资本;激励

外文关键词：stock options;human capital;stimulation

摘要：本文介绍了股票期权计划作为一种新的长期激励制度的特征和实施的内容，着重从人力资本产权理论、风险理论和"专家组合"控制理论三方面阐述了股票期权计划的理论基础，进而结合我国的具体实际分析了在中国实施股票期权计划将面临的一系列限制性因素，从而就我国实行股票期权计划，从合理设计实施内容、有效选择激励机制和激励与约束相平衡三个角度，提出了一些建议。
This paper gives an account of the details of the characteristics and applications of stock options as a long term stimulation system. With a focus on the theory of human capital as property right, the risk theory and the theory of combined control by experts, this paper explains the theoretical basis of stock options before it focuses on an analysis of the series of restrictive factors affecting the implementation of stock options in China. Finally, from the three aspects of rational designing and implementation, effective stimulation mechanism and balance of stimulation and restraint, this paper makes some suggestions as to how to effect the plan of stock options.