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最近在美国发生的安然、世通等大公司的财务丑闻,使得人们对于经理股票期权作为一种重要的经理激励机制的有效性产生了怀疑。经理股票期权有其客观局限性,需要加以完善。完善经理股票期权,可以从加强外部监督管、强化股东大会和董事会的控制、健全配套制度、修订相关会计准则等途径来进行。
The recent financial scandals in the United States such as Enron and WorldCom have cast doubt on the effectiveness of manager stock options as an important manager incentive. Managerial stock options have their own objective limitations and need to be refined. Perfecting the management of stock options can be carried out by strengthening the external supervision, strengthening the control of the general meeting of shareholders and the board of directors, completing the supporting system and revising relevant accounting standards.