淺析我國(guó)股權(quán)激勵(lì)機(jī)制現(xiàn)狀與問題-資料下載頁(yè)
2025-03-26 02:23本頁(yè)面
【正文】 向相關(guān)，激勵(lì)公司經(jīng)理人員采取各種手段謀求公司的長(zhǎng)遠(yuǎn)發(fā)展，并通過股價(jià)的穩(wěn)中有升來獲利，這樣才能切實(shí)發(fā)揮股權(quán)激勵(lì)的激勵(lì)作用，提高股權(quán)激勵(lì)的有效性。，規(guī)范上市公司運(yùn)作，加強(qiáng)監(jiān)督管理，完善信息披露制度。對(duì)上市公司監(jiān)督管理，要從各方面入手從嚴(yán)監(jiān)管，定期不定期的進(jìn)行檢查，及時(shí)信息披露，避免經(jīng)營(yíng)者通過操縱利潤(rùn)、出具虛假財(cái)務(wù)報(bào)告等非法行為完成目標(biāo)以獲取超額收益。只有如此，才能緩解經(jīng)營(yíng)者與股東信息不對(duì)稱的狀況，有效降低經(jīng)營(yíng)者通過財(cái)務(wù)造假行為獲益的概率。，市場(chǎng)化，形成經(jīng)營(yíng)者市場(chǎng)，建立完善國(guó)有企業(yè)經(jīng)營(yíng)者的市場(chǎng)競(jìng)爭(zhēng)選聘機(jī)制。股權(quán)激勵(lì)解決的是對(duì)經(jīng)營(yíng)者的激勵(lì)機(jī)制，但是讓最有能力的人成為經(jīng)營(yíng)者，就必須有有效的經(jīng)理市場(chǎng)，有競(jìng)爭(zhēng)選聘機(jī)制。要打破企業(yè)經(jīng)營(yíng)者選拔任用上的行政化，使企業(yè)經(jīng)營(yíng)者的選拔由政府行為轉(zhuǎn)變?yōu)槭袌?chǎng)行為，使經(jīng)理人員在市場(chǎng)競(jìng)爭(zhēng)中實(shí)現(xiàn)合理流動(dòng)、擇優(yōu)汰劣和最佳配置。，使股權(quán)激勵(lì)在法治的基礎(chǔ)上健康平穩(wěn)運(yùn)行。股權(quán)激勵(lì)機(jī)制雖然在我國(guó)已經(jīng)時(shí)間多年，但是實(shí)踐表明我國(guó)股權(quán)激勵(lì)法律上依然有待完善。到目前為止，中國(guó)還沒有有關(guān)股票期權(quán)制度的全國(guó)范圍的法律規(guī)定，尤其是這方面的證券市場(chǎng)，稅收法律規(guī)定還沒有出臺(tái)。主要參考文獻(xiàn)：、吳敬璉主編. 股票期權(quán)激勵(lì)制度法規(guī)政策研究報(bào)告 [M].北京:中國(guó)財(cái)政經(jīng)濟(jì)出版社，200模式和實(shí)物操作[M].北京:經(jīng)濟(jì)管理出版社,2003.[J].經(jīng)濟(jì)研究,2000,(3)、趙進(jìn)文、[J].會(huì)計(jì)研究,2003,(9):2934. [J].東北財(cái)經(jīng)大學(xué)學(xué)報(bào),2004,(1).、,激勵(lì)制度及績(jī)效的實(shí)證研究[J].經(jīng)濟(jì)理論與經(jīng)濟(jì)管理,2003,(2)In China the stock ownership incentive mechanism of shallow status and problemsAbstract: Along with our country enterprise system development and improvement in recent years, the stock ownership incentive became hot debate topics of financial. It is a longterm reward for business arrangement, solve the business operators and the owner is not consistent goal, it appears that the interest of the owners in an operator and uniformity. This paper from the meaning of the stock ownership incentive and sources, bining with the current characteristics of the stock ownership incentive, depth of the stock ownership incentive effect and problems existing in the current, discusses the solution to it.Key words: Equity incentives。 Stock options。 Market efficiency8 / 8
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