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2015伊始,财经领域到处弥漫着股票期权的气息,各路专家、学者争相探讨这个一直盛行在国际资本市场和国内金融课本中的“天外之星”。那么股票期权到底为何物?它在企业治理中有何应用?它对改进和优化企业的激励机制有何禆益?股票期权在企业治理中又有何风险?CFO(总会计师)应该如何应对股票期杈可能带来的潜在问题?本文即将为您精彩解读。
At the beginning of 2015, the financial sector was filled with stock options. Experts and scholars from all walks of life scrambled to explore the “star of the sky” that has prevailed in international capital markets and domestic financial textbooks. So what is the stock option? What is its application in the corporate governance? How does it benefit the incentive mechanism to improve and optimize the enterprise? What is the risk of the stock option in the corporate governance? How should the CFO cope with the stock option Potential problems that may arise? This article is about to read for you.