美国税法对股票期权所涉及的税收问题作了较为详细的规定，对激励性股票期权给出了较大的税收优惠。
There are many favoured taxes for the incentive Options, as specified in the detailed regulations in the tax laws of the United States.
分析研究了经营者股票期权在中国实践的可行性。
It studies and analyses the feasibility of the ESO in China.
可转换债券是一种介于债券与股票之间，兼有债务性与期权性的中长期混合金融工具。
The convertible bond is a kind of mid-long-term mixed financial tool which is between the bond and the stock.
股票大多升值，这凸显出更多地以期权和限制性股票的形式给高管付薪的趋势，这样高管的命运就与股东的命运联系在了一起。
Thee mostly surging values underscore a shift toward paying executives more with options and restricted shares, tying their fortunes to those of shareholders.
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.
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.
但由于我国股票市场的弱式性，以股价为基础的股票期权并不能真正反映经理人的业绩表现。
But because of the weak efficiency of stock market in our country, the stock option based on stock price can not verily reflect the managers' performance.
应以法规范信息披露制度，分散股权以激活其流动性，实施股票期权等激励手段，强化宏观监督。
We should standardize information revealing system, distribute stock right to activate its circulation, carry out the incentive measure of stock forward right and reinforce macro supervision etc.
激励性外在薪酬体系包括外在整体薪酬体系、股票期权制薪酬体系、宽带薪酬体系。
Excitability external salary system including external overall salary system, stock time authority and legality salary system, wide band salary system.
因此我们有必要研究股票收益具有长期依赖性及动量效应时的期权定价问题。
Therefore it is necessary for us to study the option pricing problem when the stock returns have long-range dependence and momentum effect.
在对此现状和问题分析的基础上，利用职工股权和股票期权理论对职工培训的激励机制进行了原则性设计，使企业在员工培训决策中的矛盾得以调和和解决。
On the base of analyzing the actuality and problems, this paper designs the principle for the cheer mechanism of staff training, using Stock Option Theory, and attempts and solves …
本文就股票期权激励的重要性、必要性和运行机理及适用范围进行了论述。
The present article states its importance, necessity, operational mechanism, as well as field of application.
本文就股票期权激励的重要性、必要性和运行机理及适用范围进行了论述。
The present article states its importance, necessity, operational mechanism, as well as field of application.
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