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股票期权作为公司的长期激励方式,在国外的实施取得了成功。随着股权分置改革的基本结束,我国越来越多的上市公司也开始尝试这种激励方式。本文基于现有文献,从模式研究和效应分析两个方面总结出目前我国股票期权激励的研究现状,发现大多数学者都认为该制度能够在我国得到广泛的推广,但是激励模式需要在我国的特殊国情下加以改进。
As a long-term incentive for the company, stock options have achieved success abroad. With the basically completed reform of non-tradable shares, more and more listed companies in our country have also begun to try this incentive mode. Based on the existing literature, this paper summarizes the present research situation of stock option incentive in our country from two aspects of pattern research and effect analysis. It is found that most scholars believe the system can be widely promoted in our country, but the motivation pattern needs special Under national conditions to be improved.