而提前知悉危险并有机会插手干预的高层经理，通过在破产前抛售股票和期权套现，把他们的损失降到最低。
However, the top managers, who knew about the risk and also had the opportunity to intervene in the situation, minimised their exposure by cashing in their stocks and options before the bankruptcy.
经理人股票期权的确认问题是亟待解决的会计理论和实践问题。
The accounting confirmation of executive stock option is very important in accounting theory and practice.
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.
股票期权虽然是美国企业普遍采用的激励经理人员的模式，但是在不同的行业和不同的组织中具有不同的特点。
Stock option is a prevailing mode of incentive to senior managers in American organizations, whereas it has diversity in deferent industries and deferent firms.
第五章主要将平均价格期权和“确定性等值法”应用于经理股票期权；
Chapter V applies the average price stock option and"certainty equivalent value"in executive 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.
第三章尝试建立经理人股票期权方案初步模型和案例综合设计。
The forth part, the authority to set up an initial model for the ESO as well as a comprehensive case design.
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.
古代的办法而不是授予股票期权，收费高管，通用公司和杜邦公司借钱给经理，以便他们可以购置公司股票的市场价钱。
Instead of the modern approach of granting stock options at no cost to the executives, GM and Du Pont lent money to managers so that they could purchase company stock at market prices.
首先，本文通过对股票期权的本质以及所涉及会计要素的内涵的分析，从确认要素和确认时点两个方面来探讨经理人股票期权的会计确认问题。
Firstly, the essence of stock option and connotation of the involved accounting elements are analyzed, and ESO accounting recognition is discussed in terms of recognition elements and time.
但我们可以发现经理股票期权的实施存在很多问题，比如说人们意识障碍和法律法规障碍等，这些从不同程度上削弱了经理股票期权的长期激励效果。
However, there are many problems in Executive Stock Option. For example, there is obstacle about people consciousness and law, which weaken long inspiration effect of Executive Stock Option.
首先对作为经理股票期权理论基础的公司治理理论、企业家及人力资本理论和激励理论进行了详细的阐述，分析了经理股票期权的激励效应。
This paper first expounds the corporate governance theory, entrepreneurs and human capital theory and motivation theory, which is the basis of ESO in detail, and analyses incentive effects of ESO.
但是美国最近几年爆发的与之相关的财务丑闻，使其会计处理方法备受非议，最终导致了经理人股票期权会计准则的一系列修改和补充。
But a series of finance scandals broke out in the United States in recent years brought lots of controversy towards its accounting methods.
但是美国最近几年爆发的与之相关的财务丑闻，使其会计处理方法备受非议，最终导致了经理人股票期权会计准则的一系列修改和补充。
But a series of finance scandals broke out in the United States in recent years brought lots of controversy towards its accounting methods.
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