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股票期权激励源于美国,被认为是目前最先进、最科学和最有效的激励制度。我国现正逐步推广此计划并在上市公司中取得了一定成效,但我国国情及经济发展状况在很大程度上影响了该制度的实施效果。鉴于此,对中外股票期权激励制度进行一个全新的审视,对于规范我国公司经理股票期权激励,探索符合我国国情、适合我国公司操作的股票期权体系,都具有积极意义。
Stock option incentive comes from the United States and is considered as the most advanced, scientific and effective incentive system at present. China is gradually promoting this plan and has achieved some success among the listed companies. However, the conditions of our country and its economic development have greatly affected the implementation of the system. In view of this, a new examination of Chinese and foreign stock options incentive system has positive significance for regulating the incentive of stock option managers in our country, exploring the stock option system that is suitable for our national conditions and suitable for the operation of our country.