期权激励对企业绩效的影响-映辉论文网.docxVIP

期权激励对企业绩效的影响摘要：股权激励制度早在上世纪80年代就已在欧美企业中流行。而在我国，股权激励制度是在《公司股权激励管理办法(实行)》颁布后才逐渐在我企业中推广开来。现在，股权激励制度在我国企业中已经得到一定程度的发展，并且越来越多企业开始实行期权激励措施。股权激励制度有多种激励模式，而在我国，股票期权(简称“期权”)激励作为股权激励制度一种具体表现形式，是最为普遍的激励方法，根据从国泰安中获得的数据进行统计，发现期权激励制度占我国所有实行股权激励制度形式的80%以上，是一种重要的激励制度。由于期权激励制度的普遍性以及重要性，本文通过探讨期权激励制度对企业绩效的实际影响作用，可以为国内企业是否实行期权激励以及如何实施期权激励提供有效可行的参考依据，具有重要的现实意义。关键词：期权激励；企业绩效；影响；对策Abstract In principal-agent theory background,Stock Option is regarded as an importantmethod that can well solve the inconsistency of objective between entruster andentrustee.The system of Stock Option has been popular in Europe and the UnitedStates enterprises in the early 1980s.But in China,Stock Option system is in the，，Stock Option management measures(implement)listing Corporation issued afterthe gradual in our enterprise promotion,until now,Stock Option system has alreadyobtained a certain degree development in enterprises in china. Stock Option system has a variety of incentive mode,but in China,the stockoption incentive as a concrete manifestation of Stock Option system,is the mostpopular incentive methods,based on statistical data obtained from the country inTaian,found that the option incentive system accounted for more than 80%of all our Stock Options the system which is an important incentive system.Because theuniversality and importance of stock option incentive system,through the discussionof the role of the incentive system of option which actual influence on theperformance of enterprises,can the implementation of option incentive fordomestic enterprises to whether and how the implementation of optionincentive provided effective and feasible reference,has the important practical significance.Keywords: option incentive; corporate performance; impact; countermeasures 随着我国市场经济的实施与深化，经济体制改革不断深化，现代企业制度日趋完善和成熟，一些国有企业不论在经营上还是管理上都取得了令人可喜的成就，但是在长期激励经营者这一环节上就显得力道不足。在我国国民经济中，企业尤其是国民企业是骨千力量，掌控着国民经济，我国也一直以国有企业的改革作为发展经济的重要保障。其中作为薪酬激励制度的期权激励开始在企业中尝试应用，对企业的良好长期性发展有着积极的影响。本文就关于期权激励对企业绩效影响的现支做一逃详细介分析。一、研究背景与目的股票期权