So yearly salary system and incentive stock option are the main forms of manager income distribution system. 年薪制和股权期权制是经营者收入分配制度的主要形式。
The concept, characteristics, types, plan elements, functions and problems of incentive stock option system for managers are introduced and analyzed, and some suggestions to improve the system are made. 讨论了股票期权的概念、特征和方案要素,分析了股票期权激励制度的功能和存在的问题,并提出了改进建议。
Appropriate incentive stock option model will contribute to the equity incentive effects of the play and state-owned listed companies to grow and develop. 合适的股权激励模式选择将有助于股权激励效应的发挥和国有上市公司的发展壮大,且股权激励复合模式不失为国有上市公司的一个较好选择。
Finally, we propose how to improve the validity of Incentive stock option Plan of listed companies and give some policy recommendations to increase the effectiveness of the quality of corporate earnings. 最后本文还就如何提高我国上市公司股权激励计划的有效性并继而提高企业的盈余质量提出了政策建议。
To this end, better understanding of the incentive stock option system, effective implementation of new accounting standards, to protect the smooth implementation of the system, both in theory and in practice there are a lot of work to do. 为此,加深对股票期权会计准则的理解和认识,健康有效的贯彻实施新会计准则,保障准则的顺利推行,无论在理论上还是实践上都有很多工作要做。