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股票期权制度是在我国经济体制改革特别是公司化改革过程中出现的新的经济概念,这一旨在激励经理层的现代公司治理手段在我国具有深层含义,它是对劳动收入分配理论的一个反思,表明了我国经济体制改革的现实要求对传统劳动收入分配理论进行重新的认识,将传统劳动价值论的概念范畴根据经济生活的新的特征加以拓展。它将在社会主义市场经济条件下从微观层面推动企业产权制度,适应新经济的发展,反映了我国主张人力资本价值的新观念。因此,重视股票期权这一长期激励制度的建设,对于体现经营者的市场价值,促进企业家市场形成以及整体提高中国企业的竞争水平都具有重要意义。
The stock option system is a new concept of economy that appears in the process of our country's economic system reform, especially the corporatization reform. This modern corporate governance approach, which aims to inspire the managers, has a profound meaning in our country. It is a theory of labor income distribution Reflections show that the reality of China's economic reform requires that the traditional theory of labor income distribution be re-recognized, the concept of traditional labor theory based on the new characteristics of economic life to be expanded. Under the socialist market economy, it will promote the system of property rights at the micro level and adapt to the development of the new economy, reflecting our new concept of advocating the value of human capital. Therefore, attaching importance to the long-term incentive system of stock options is of great significance to reflect the market value of managers, promote the formation of entrepreneur markets and improve the overall competitiveness of Chinese enterprises.