【作者】 李驭萍；

【导师】 郭礼江；

【作者基本信息】 武汉理工大学 ， 企业管理， 2002， 硕士

【摘要】 股票期权最初于20世纪70年代产生于美国，经过二十多年的发展，89％的美国公司实行了股票期权激励制度。在企业管理人员的薪酬结构中，股票期权占到30％甚至更高。近十年来股票期权激励制度给美国管理人员带来的收入增长了200多倍，有效解决了委托代理的矛盾。股票期权在我国目前来说还是一个新的概念，模仿也是一种创新，我国企业可以对成熟市场经济中的股票期权激励制度进行模仿，将其引入到企业的人力资源管理中。 本文首先阐述了股票期权的概念和产生的背景及理论依据，详细介绍了美国股票期权激励制度的种类．操作方法以及达到的效果，剖析了我国企业的现状及实行股票期权激励制度的必要性和可行性，最后提出了在我国实施股票期权激励制度的基本原则和具体的设计方案。更多还原

【Abstract】 Originated from 70s’ in Century 20 in U.S, developed for 20 years, Stock Option system has been adopted by 89 percent of the companies in U.S currently. Stock options make up of 30 above of the income of the enterprise administrators, and in the last ten years, benefiting from stock option, administrators’ income is improved 200 times, the contradiction of the delegation proxy is diminished. Now, Stock Option is a new concept in China, but domestic enterprises can imitate from western countries, apply the stock option system to the management of human resources.First, this article describes the background and basic theory of stock option. Second, analyzes how the Stock Option is used in America and what improvement to be achieved. Then, profiles the current status of domestic enterprises, the necessary condition and possibility to apply Stock Option incentive system in these enterprises. Last, the basic principle to implement a stock option incentive system in China is prompted, and a design of the system is discussed in detail.更多还原