1、

Many problems in determining the exercise price of stock option plan are analyzed in this paper, such as insufficient incentive effect, ignorance of the true effort extent of senior managers and lack of restriction.

摘要分析了股票期权计划行权价在确定时,存在着激励效用不足、忽视高级管理人员的真实努力程度及缺乏约束等诸多问题。

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2、

Based on Chinese tax code this paper discusses the influence of employee stock option deductions on corporate marginal tax rate and debt policy.

本文基于中国税法探讨了这种税前利润抵减对企业所得税边际税率及债务融资策略的影响。

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3、

stock option incentive mechanism and its application in china's state enterprises

股票期权激励机制及在我国国有企业的应用分析

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4、

In the developed countries, the traditional entrepreneur compensation mechanism consisted of basic salary, final-year bonus and so on has transformed into the long-term incentive mechanism such as Executive Stock Option ( ESO).

在西方发达国家,由基本薪水、年度奖金等构成的传统经理报酬机制,逐渐过渡到经理股票期权(ESO)等长期激励方式。

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5、

Chapter 3 is Theoretical Basis of Stock Option. The thesis is mainly based on human capital theory, human capital property rights theory and some interrelated theories such as principal-agent theory, residual claim theory and team production theory.

第三章是股票期权的理论基础,本文的研究所基于的理论主要是人力资本理论、人力资本产权理论及相关理论,如委托代理理论、剩余索取权理论及团队生产理论等等。

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6、

On the Technological Design of the Stock Option System

股票期权制度的技术层面设计问题探讨

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7、

This paper discusses on tax items, tax obligation term, tax basis, tax alleviation and tax management of stock option.

本文对我国股票期权所得的税目、纳税义务发生时间、计税依据、税收优惠及税收征管等作了较为详细的探讨。

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8、

This Stock Option is the nontransferable option to particular employees such as managers, which is set by the company.

这种股票期权是公司内部制定的面向经营者等特定人的不可转让的期权。

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9、

Multiple Thinking on YiLi Accounting Treatment of Stock Option Incentive Under New Accounting Standard

新准则下伊利股权激励会计处理的多重思考

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10、

In addition, when presenting the situations that the change takes place in the company, staff s employer-employee relationship are ceased or the option price is lower than the price made while executing the rights, etc, the plan of stock option should be adjusted.

另外,当出现公司变更、员工雇佣关系终止或期权股票价格低于行权价格等情形时,股票期权计划应当进行调整。可见,该合同成立于授予阶段,生效于授权日,履行完毕于行权日。

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11、

Being an incentive system working a long time, stock option has done a lot to optimize configure and improve the structure of corporation administering.

作为一种长期激励机制,股票期权对于实现资源优化配置,完善公司治理结构起到了巨大的推动作用。

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12、

By analyzing asset price vibration rate following limited Markov chain, prediction model of future time vibration rate and related pricing method of stock option are made.

本文通过对服从有限马尔可夫链的标的资产价格波动率进行分析,得出了在未来时刻波动的预测模型,并给出了相应的期权定价方法。

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13、

Learning the stock option practice of the US public company and considering the related domestic laws and rules, we can design a stock option program according to the enterprise's circumstances, which helps solving the contradiction of "no stock to expect".

借鉴美国上市公司股票期权运作的方法,结合中国相关法律法规的规定,充分考虑企业的内外部环境,提出期股计划,以解决无股可期的实际矛盾。

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14、

The Analysis of the Stock Option Stimulating Program of GH Group

GH(集团)公司股票期权激励计划研究

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15、

All the wile, stock option is considered by experts of corporate governance as the effective incentive scheme to solve principal-agent problems.

股票期权一直被一些理论界人士认为是解决委托代理问题的有效激励措施。

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16、

compared with other motivation measures, stock option is an effective motivation mechanism in hi-tech enterprises.

相对其他激励手段,股票期权是高科技企业的一种有效激励机制。

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17、

In allusion to the limitation of traditional stock option, a few academicians removes the effects of market and industry noise on option incentive contract through the link of the exercise price of option incentive contract and some index.

针对传统股票期权激励契约的缺陷,一些学者把期权激励契约的执行价格和一些指数相联系起来,消除了部分市场水平噪音对期权激励契约的影响。

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18、

Analyzing Exercise Price of Stock Option Plan based on Game Theory

股票期权计划行权价的博弈分析

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19、

Research on the Limitation and Emendation of the Exercise Price of Stock Option

股票期权行权价格的局限与修订研究

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20、

There is no Chinese law in effect that sets legal status for stock option.

我国现行法律没有为股票期权制度留下任何空间。

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