长期以来,股票期权报酬合约一直被理论界认为能够使公司股东利益和经理人自身利益在更大程度上保持一致,从而使经理人在采取最佳策略实现自身利益最大化的同时,使得股东利益趋于最大化。也就是说,股票期权报酬合约是减少公司所有者和经理人之间的代理成本的有效途径。除了构建 For a long time, the contract of remuneration for stock options has always been regarded by theorists as being able to make the interests of the shareholders of the company consistent with those of managers themselves to a large extent, so that the managers can maximize their own interests while adopting the best strategy, To maximize. That is, stock option compensation contracts are an effective way to reduce agency costs between company owners and managers. In addition to building