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股票期权指持有者有权在一定的期限内按某一约定价格 ,买进 (或卖出 )一定数量股票的权力。股票期权即经理股票期权 ,是由企业的所有者向经营者提供的一种长期激励制度。本文对股票期权制度的理论基础 ;激励报酬合同模型以及股票期权制度的激励功能进行了深入的理论分析 ,认为 :股票期权的最主要功能是弥补了股票激励方式的缺陷 ,使长期激励机制更为完善。
Stock options refer to the holder’s right to buy (or sell) a certain number of shares at a certain agreed price within a certain period of time. Stock options, that is, manager stock options, are long-term incentives provided by the owner of the business to the operator. In this paper, the theoretical basis of the stock option system, the incentive compensation contract model and the incentive function of the stock option system are analyzed in depth. The main function of the stock option is to make up for the shortcomings of the stock incentive method and make the long-term incentive mechanism more perfect.