基于年薪制的股票期权激励机制研究

文献翻译
基于年薪制的股票期权激励机制研究(中文4400字,英文3100字)
Firouz Gahvari
摘要
对企业家的激励机制是影响企业发展的关键因素。本文在分析当前我国许多企业推行年薪制上，研究探讨了更有利于激励企业家长期行为的股票期权激励机制。国内外企业经营发展的实践证明：企业能否搞好，关键在于人；人有没有积极性、主动性和创造性，关键在于管理；管理能否搞上去，关键在于企业家的选择、激励与约束机制；而激励机制又是关键之关键。
1﹑年薪制的理论基础
近年来，企业家收入年薪制逐渐在我国得以推广，是顺应企业改革的需要，也是企业家人力资本价值及其特定功能受到认可和重视的结果。

外文资料来源：Asia pacific journal of accounting and economic[J].2003.p25-31    
:The annual salary system based on the incentive mechanism on stock options
Firouz Gahvari
Abstract
Abstract: The Entrepreneurs of the incentive mechanisms that affect the development of the key factors. Based on the analysis of the current implementation of many of our enterprises on the basis of the annual salary system, studied and discussed more conducive to encourage entrepreneurs of the stock options of long-term incentive mechanism.
The development of domestic and international business practice that: enterprise can do a good job, the key lies in people who have enthusiasm, initiative and creativity, the key is management, management can upswing, the key lies in the choice of entrepreneurs, incentive and restraint mechanisms And the incentive mechanism is the key to key.