建立与股票期权制度相配套的会计处理法则；
The accounting statute to match with stock options should be established.
日本企业界也是在90年代初就开始引入股票期权制度。
The Japanese enterprise also start to join stock option system in the beginning of 90's.
经理股票期权制度和员工持股计划正是这一趋势的现实反映。
The manager stock option system and the plan that the staff hold stocks is the reflection of this trend in the reality.
就股票期权制度本身而言，也将随着外部条件的变化而不断完善。
As for the system of stock option, it also will improve and gradually be perfect with the regular development of these conditions.
会计处理的正确与否对股票期权制度激励作用的发挥起着重要作用。
Whether accounting treatment is correct or not is quite important for stock option motivation.
股票期权制度在我国的实施不是一蹴而就的，它将是一个复杂的系统工程。
Executive stock option system in the implementation is a complex system, which can not be done in one day.
文章介绍了我国企业在股票期权方面的探索，认为我国企业引入股票期权制度势在必行。
Also, the paper presents the endeavour and exploration that Chinese businesses have made in the field, and argues that it is necessary for Chinese corporations to introduce the Stock Option System.
但中国目前的法律和制度环境依然对经理人股票期权制度的推行和完善构成许多现实障碍。
But the present law and institution circumstances are still the obstacles to the practicing and improving of ESO.
世界上许多国家的企业都纷纷采用股票期权制度，我国也在上世纪90年代引入了股票期权。
Many business enterprises adopt the stock option system in succession in many country of the world, our country also imported the stock option in 90's in last century.
本文从我国推行股票期权制度过程中遇到的税收法律问题作了分析，并提出有效的对策建议。
This paper analyzes that Chinese enterprises meet with in process of ESP which was executed in china some difficulties in tax law. At last, it provides efficient countermeasures and suggestions.
所以，世界许多企业纷纷引进股票期权制度，使经营者的利益和所有者的利益结合得更加紧密。
So many enterprises have introduced the stock option plan to combine the interest of the managers and the Stockholders tightly.
股票期权制度作为对经理人员传统薪酬制度的补充，是现代股份制企业中一种有效的激励制度。
Stock option as a supplementary manner for tradition wage system of CEO, is a powerful incentive system in modern share enterprises.
本文从对股票期权制度的简单评析入手，考察了目前在我国实施这一制度所存在的若干法律障碍。
Starting with a brief observation on the stock option, the article takes a primary study on the current existing legal obstacles in applying this institution.
作为近年来在西方国家中行之有效的一种企业激励机制，股票期权制度在我国也越来越受到重视。
As the effective driving mechanism in a enterprise in the recent years in the western nation, the Executive Stock Option system is paid more and more attention to in our country.
股票期权制度作为一种重要的金融衍生工具和公司经理人员的激励机制，在我国受到了越来越多的关注。
As an important derivative financial means and an inspiring system for managers, the executive stock option is now under heated discussion.
对于企业目标、公司治理结构和股票期权合约的现实考察为理解股票期权制度的发展轨迹提供了初步的线索。
Thus, an investigation into the goal of enterprises, the structure of corporate governance and the contract of stock option provides some preliminary clues about the development of stock option.
国外股票期权制度实践涉及股票来源、授予主体、授予客体、行权价格、行权方式等，其成熟的经验制度值得我国借鉴。
The practice of other countries are involved with stock sources, grant subject, grant object, exercise price, exercise way. We should learn experience from foreign mature system.
虽然在理论上股票期权具有很强的激励作用，但是至今没有令人信服的实证结果说明股票期权制度对企业绩效的促进效果。
Although stock option has strong incentive effects in theory, there is no compellent evidence of stock option system's positive effects on firm's performance.
直至今天，美国已经形成一整套相当完备的股票期权制度，并且成为企业尤其是大企业高级管理人员薪酬的最重要组成部分。
Until today, there came into a quite maturity ESO system in America, and it became the most importance part of high proprietors in enterprise, especially in great enterprise.
而在对两者的具体制度环境的分析中我们发现中国高科技上市公司实施股票期权制度困难的原因正是在于缺乏相应的制度环境。
By these analyses, we find that the problem of executing stock option scheme by Chinese hi-tech listed companies is due to the deficiency of institutional environment.
我国股份制商业银行还没有一种严格意义上的股票期权制度，也没有解决如何制定基于股票期权的最优激励约束合同的理论问题。
There is not a stock option system rigorously in our commercial bank, and there don t answer the question which how to make the optimum incentive contract based on stock option system either.
本文从分析这些困难和障碍入手，提出优化和完善法制环境、股票市场和企业家人才市场是我国成功地推广股票期权制度必不可少的前提条件。
This paper, starting with an analysis of such difficulties and barriers, proposes measures such as optimization and improvement of legal environment, stock market, and human resources mar...
股票期权制度作为一种长期激励机制，是解决由于所有权与经营权分离所引起的委托人与代理人之间利益冲突的有效机制，但在实践中也存在着诸多的弊端。
Stock option as a long-term inspiration mechanism, is proved to be a effective mechanism to solve conflicts between consigner and attorney that arose from separation of management and possession.
并且，在诸如股票期权等的长期激励制度的份额上，他们也高出了许多。
They also take a far bigger chunk of their package in long-term incentives, such as stock options.
本文旨在分析我国目前推行股票期权激励制度的障碍，并提出一些政策建议。
Through analyzing the shortcomings of the stock right encouraging system used in our country, the authors point out some suggestions of policy.
目前我国实行股票期权激励制度虽存在一些困难，但却可以改进。
At present there are some difficulties in applying executive stock options prompting system, but they can be overcomed.
股票期权只有具备企业产权制度安排的特征时，才能有效地发挥它的激励功能。
Stock options are an effective incentive only when they incorporate the characteristics of enterprise property right system.
我国对应用经理人股票期权激励制度的企业没有相应的会计准则对其业务的会计处理进行规范。
In our country, there have been no any regulations of relative accounting rules to control the accounting affairs of those enterprises which use stock period right for agents as promoting system.
我国对应用经理人股票期权激励制度的企业没有相应的会计准则对其业务的会计处理进行规范。
In our country, there have been no any regulations of relative accounting rules to control the accounting affairs of those enterprises which use stock period right for agents as promoting system.
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