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党的十五大以来,随着社会主义市场经济的建立与逐步完善,对于经营者分配制度和激励与约束制度的政策也在不断变化。在国务院发布的《关于加强技术创新,发展高科技,实现产业化的决定》中,首次明文规定允许用国有资产增值部分作为股份进行奖励,允许民营科技企业采用股份期权形式。期权是一种可在一定日期,按买卖双方所约定的价格,取得买进或卖出一定数量的某种金融资产或商品的
Since the 15th National Congress of the CPC, with the establishment and gradual improvement of the socialist market economy, the policies on the distribution system of managers and the system of incentives and restraints are also constantly changing. In the “Decision on Strengthening Technological Innovation, Developing High-tech and Realizing Industrialization” promulgated by the State Council, for the first time, it was explicitly stipulated in the State Council’s decision to allow the value-added part of state-owned assets to be rewarded as shares and to allow private-owned scientific and technological enterprises to adopt the form of share options. An option is an option that can buy or sell a certain amount of a financial asset or commodity on a fixed date at a price agreed upon by the buyer and the seller