摘要实施股票期权奖励政策有助于提升员工工作主动性。本文分析了我国股票期权概念，并分析了发展阶段，明确了我国上市公司股票期权激励存在的问题，比如说法律不健全、内部治理结构不完善和激励模式单一等问题，并结合美国股权激励制度的启示，对我国上市公司股权激励制度进行了分析，提出了构建法律法规体系、完善内部管理结构、丰富奖励体系等方式，推动上市公司股权激励制度的发展和员工工作积极性提升。关键词：股权；期权价值；上市公司治理；期权激励机制AbstractImplementing the stock option incentive policy can help to enhance employees'work initiative. This paper analyses the concept of stock option in China and its development stage, and clarifies the problems existing in stock option incentive of Listed Companies in China, such as imperfect law, imperfect internal governance structure and single incentive mode. Based on the inspiration of American stock option incentive system, this paper analyses the stock option incentive system of Listed Companies in China, and puts forward the construction of laws and regulations. To promote the development of stock ownership incentive system of listed companies and the improvement of employees'working enthusiasm, we should improve the internal management structure and enrich the incentive system.Key words: Stock Option; Option Value; Listed Company Governance; Option Incentive Mechanism 目 录中英文摘要......................................................................I引言......................................................................11 我国上市公司股权激励制度概况.............................................11.1 股权激励制度的发展历程...................................................................................................11.2 我国股权激励的模式...........................................................................................................22 我国上市公司股权激励制度存在的问题.....................
