| 国企实行经营者股票期权制的障碍及对策 |
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| 引用本文： | 肖文兴,袁乐平. 国企实行经营者股票期权制的障碍及对策[J]. 仲恺农业技术学院学报, 2002, 15(2): 49-54 |
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| 作者姓名： | 肖文兴 袁乐平 |
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| 作者单位： | 中南大学工商管理学院,湖南,长沙,410083 |
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| 摘 要： | 经营者股票期权在发达国家已成为一种比较成熟的激励制度，通过分析我国在进行此种试点时所存在的经营者收入不敢比职工拿得过高，国有企业产权制度不科学、资本市场不成熟和完善，经营者市场未建立，股票期权的股票来源与流通和行权受到法律限制，缺乏税法和会计准则方面的保障等诸多障碍，提出了有关建议对策。
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| 关 键 词： | 国有企业 经营者 股票期权 对策 法律制度 税法 会计准则 |
| 文章编号： | 1006-0774(2002)02-0049-06 |
| 修稿时间： | 2002-01-22 |
The obstacles and countermeasures to the system of stock options for Chinese state-owned enterprises'' administrators |
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| XIAO Wen-xing,YUAN Le-ping. The obstacles and countermeasures to the system of stock options for Chinese state-owned enterprises'' administrators[J]. Journal of Zhongkai Agrotechnical College, 2002, 15(2): 49-54 |
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| Authors: | XIAO Wen-xing YUAN Le-ping |
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| Abstract: | The system of stock options for the enterprise administrators has been a mature stimulation system in the developed countries. The obstacles to the system during its try out in China and the countermeasures were analyzed. These obstacles include the insufficient income difference between administrators and employees, unscientific property right system in state owned enterprises, immature and incomplete capital market, unfounded human resource market of enterprise administrators, legal restrictions on the sources, circulation, and right execution of stock of stock options, inadequate guarantee from tax laws and accounting principles etc. Based on above facts, some suggestions and countermeasures were proposed. |
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| Keywords: | state-owned enterprise stock options for enterprise administrators obstacles countermeasures |
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