【作者】 仝自力；

【导师】 胡玉明；

【作者基本信息】 暨南大学 ， 会计学， 2001， 硕士

【摘要】 随着企业制度改革的深入，经理人股票期权制逐渐走进我们的社会经济生活，从政策、理论和实践各方面谨慎而有序地推进。经理人股票期权早已是国际普遍流行的现代企业激励机制，但由于我国特定的国情，实施中还存在很多问题。本文针对其中国有企业的突出问题：技术设计、运行机制、负面效应等方面进行探讨，指出经理人股票期权在我国现今要有选择的实施，而不是普及推广。并进一步探讨在即将推出的创业板实施经理人股票期权，民营、国有高科技企业面临的一个特别问题。全文分为5个部分： 引言部分介绍经理人股票期权的概念、产生背景和相关理论。 第一章介绍经理人股票期权的国际、国内现状，指出我国实施经理人股票期权面临的问题。 第二章分析经理人股票期权在国有企业实施中的难点、障碍及相应对策。同时阐述其有效性，适用性和负面效应防范。 第三章尝试建立经理人股票期权方案初步模型和案例综合设计。 第四章作者展望经理人股票期权在创业板的实施，提出若股市出现深幅下调的对策。更多还原

【Abstract】 As the deepening of the reform on enterprise system, ESO has entered our economic life and is being promoted in political, theoretical and practical aspects orderly and discreetly. Being a long existing international incentive mechanism in modernistic enterprises the ESO encountered many problems in China because of the specific backgrounds. Based on the discussion of the major problems in state-owned enterprise, such as technical design, operation system, negative effects etc, the article pointed out that at present, ESO needed a selective implementation instead of a wide promotion in China, and further discussed a specific problem faced by private and state-owned high-tech enterprises when that carry out the ESO in the forthcoming Second-Stock-Market.The article is divided into five parts:The first part define the ESO, its background and relative theories.The second part explain the presents development of ESO and the problems it faced in China.The third part analyze the difficulties, obstacles and corresponding countermeasure in the implementation of ESO, availability application and safeguards against negative effectsare also expounded in this part.The forth part, the authority to set up an initial model for the ESO as well as a comprehensive case design. The fifth part look ahead the implementation of ESO on Second-Stock-Market, and gives the securing measures in case of a collapse of stock market.更多还原