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员工认股权计划又称为员工股票期权计划,其核心就是通过员工认股或持股经营,将员工利益与企业利益及发展前途紧密结合,形成一种按劳分配和按资分配相结合的新型利益制衡机制。中央提出在国有企业中进行认股权激励试点的政策与措施之后,如何具体实施员工认股权计划一时间成为各界关注的热点。从目前我国上市公司进行股票期权计划的实践看,主要是对经营者群体或上市公司总经理(CEO)实施激励型认股权计划。然而,自1952年美国辉瑞公司第一个推出旨在合法避税的员工认股权计划以来,企业根据所要达到的激励目的不同,除实施激励型认股计
Employee share option plan, also known as employee stock option plan, is the core of employee stock rights or shareholding management, employee interests and business interests and the development of the future closely integrated to form a combination of distribution according to work and according to the allocation of capital Interests and checks and balances mechanism. After the Central Government put forward policies and measures for carrying out the Stock Option Incentives in state-owned enterprises, how to carry out the employee stock option plan has become a hot topic of all walks of life for a time. From the current practice of listed companies in China stock options plan, mainly to the operator group or the general manager of the listed company (CEO) to implement incentive stock options. However, since Pfizer first introduced an employee share option scheme for legal tax avoidance in 1952, an enterprise may, in addition to implementing different incentive objectives,