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股票期权激励机制是一种长期激励机制 ,它在降低代理成本、最大限度地挖掘经理人价值、保证委托人和代理人利益一致等方面起到了不可估量的作用 ,但它在我国的试点中也暴露出了一些问题。完善股票期权激励机制的对策和建议主要包括 :(1)尽快健全上市公司的治理结构 ,设立独立董事领导下的审计委员会和薪酬委员会 ;(2 )着手建立较为完整的职业经理人才市场 ,引进职业经理竞争机制 ;(3)在建立较为完整的职业经理人才的市场上 ,设计出比较客观可行的股票期权计划
The stock option incentive mechanism is a kind of long-term incentive mechanism. It plays an inestimable role in reducing the agency cost, maximizing the manager's value and ensuring that the interests of the principal and agent are consistent. However, Exposed some problems. The countermeasures and suggestions for perfecting the stock option incentive mechanism mainly include: (1) Perfecting the governance structure of listed companies as soon as possible, setting up the audit committee and the remuneration committee under the leadership of independent directors; (2) Starting to establish a relatively complete market for professional managers and introducing occupations Manager competition mechanism; (3) in the establishment of a more complete occupation manager talent market, designed more objective and feasible stock option plan