英国和法国喜欢利用股票期权而其他地方企业更倾向于直接免费赠股。
Britain and France make use of stock options, whereas firms elsewhere prefer to give "free" shares.
例如，没有证据表明从优秀走向卓越的企业对奖金或股票期权的应用更广泛。
There was no indication, for instance, that bonuses or stock options were more widely used by the good-to-great companies.
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.
总部位于亚特兰大的洲际交易所将得到目标企业的衍生品业务，包括纽约证券交易所LIFFE，总部设在纽约的纳斯达克证券交易所将得到股票交易业务和美国期权业务。
Atlanta-based ICE would get most of the target’s derivatives businesses, including NYSE Liffe. New York-based NASDAQ would take the stock exchanges and the American options business.
相反，很多企业对股票期权的热衷度在逐渐下降。
On the contrary, many firms' passion to stock option is declining.
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.
股票期权作为一种长期激励机制已被我国许多企业所接受。
Stock option has been accepted by many Chinese enterprises as a long term mechanism.
股票期权通常被认为是现代企业针对人力资本特性而采用的一种有效人力资本激励方式。
Stock option is thought to be an effective method taken by modern enterprises to encourage human capitals according to the characteristics of human capital.
经理股票期权(eso)作为从企业所有者的剩余收益中拿出来让渡给经理人的部分剩余利润的索取权，它是有成本的。
Executive Stock Option (ESO) incentive has cost because it is a demand on the part of executives for surplus value from the owner of the enterprises.
本文结合企业外部经济环境变化，探讨股票期权对经理人的激励效应及其问题。
This article studied incentive effects of stock option on executives in terms of external economic environment changes of enterprises.
经理股票期权这种激励机制对减少经营者的偷懒行为，改善企业的经营绩效有积极的作用。
Executive Stock Options(ESO) have the positive role not only in diminishing the shirking and opportunistic behaviors, but also in bettering the performance of enterprises.
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.
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。
Compared with other motivation measures, stock option is an effective motivation mechanism in hi-tech enterprises.
现代企业要解决的一个重要问题是代理问题，而股票期权的激励与约束的双重作用可有效解决这一问题。
One of the important problems for the present enterprises in China is their agents, which can be solved efficiently by the mechanism for encouraging and restraining stock option.
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.
我国企业现行股票期权激励方案的本质是一种期股激励，使激励效果弱化。
The present stock option incentive plans of domestic companies are future stock incentives in essence, which weaken the incentive effect.
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.
股票期权激励是企业股权激励的核心方式。
Stock option incentive is the main method of an enterprise's equity incentive.
作为一种激励方式，股票期权激励制度在激励企业经营者、降低代理成本、改善法人治理结构、培养职业经理人市场方面具有巨大的优越性。
As a stimulation system, Stock Option has the advantage in the stimulation for the operator, lower agent cost, improvement in administration structure, and the cultivation of manager market.
所以，对企业来讲，创造性的应用股票期权进行激励是必要的。
So, application of stock option in a creative way to incent is very essential.
经营者股票期权和管理者收购是现代企业产权激励的两种重要模式。
Executive stock options and management buy - outs are two important incentive models of property rights in modem corporations.
经理股票期权是为解决现代企业的代理问题而为高级管理人员创设的一种激励制度。
As incentive mechanism established for senior managers of companies, executive stock options aim to solve the agency problem in modern corporation.
股票期权是现代企业中剩余索取权的一种制度安排，它有助于抑制经营者的短期化行为，对经营者产生长期激励效应。
Executive stock option that is a system on residual claims is beneficial to restrain managers short-term behavior and to have long-term incentive effect to managers in contemporary companies.
经理人股票期权的经济实质是企业经理人参与企业剩余索取权的分享。
Executive stock option is really a way for manager to share the residual demand of enterprise in.
股票期权制是企业所有者对经营者进行激励和约束的一种报酬制度。
Executive stock option system is a reward system adopted by the enterprise owners to encourage and restrain the managers.
据统计，全球前500位大工业企业中有90%的企业已向其经营者或高级管理人员实行了股票期权报酬制度。
According to statistics, ESO had already been put into effect by 90% of 500largest corporations in the world.
近年来，许多国外企业尤其是高科技企业采用股票期权激励计划来激励员工。
Stock option incentive plan has been used by many foreign companies, especially the Hi Tecs, to encourage employees.
虽然我国目前有关股票期权激励制度正式的税收法律法规尚未出台，但许多文件和有关方面的研究显示，企业实施此制度涉及的报酬成本和费用应从税前利润中扣除。
Many documents and researches suggest that compensation costs related to employee stock option should be deduced from pre- tax income though there is still no relative law in china.
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.
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