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.
经理股票期权是确保经理人员能尽职尽责工作的一种激励机制。
Option is a kind of incentive mechanism, which could ensure that the manager serves the shareholders honestly.
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.
本文借助一个不对称信息契约模型，反映了经理股票期权的应用效率。
By an asymmetry information contract model, the ESOs efficiency in application was analyzed.
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.
经理股票期权作为现代公司一种重要的激励机制，在西方发达国家得到了广泛的应用。
As an important incentive mechanism for the modern enterprises, executive stock options (ESO) have gained the extensive application in the western developed country.
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.
最后，提出了我国现阶段如何优化经理股票期权激励，如何优化员工持股激励的几点建议。
Finally, the manager of China at this stage how to optimize incentive stock options, how to optimize employee shareholding encouragement of suggestions.
关于经理股票期权性质的争论主要集中在两个问题上：它是负债还是权益；它应不应该费用化。
The argument about the nature of ESO mainly focuses on two issues: one is whether it is a liability or an equity, and the other is whether it should be turned into expense.
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.
由于我国的公司实施经理股票期权激励受到一系列的限制，经理股票期权激励在我国还不规范，在实践中尚未取得应有的激励效果。
The application of ESO is restrained by a series of systems in the company in china, and it is still irregular and does not gain the incentive effect.
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.
文章提出经理股票期权计划在我国实施中存在的问题，认为以EVA为基础的虚拟股票期权是解决问题的关键，并对以EVA为基础的虚拟股票期权计划的技术设计进行了探讨。
The article points out the problems in the plan of manager share option, regards it is the key to resolve problems to implement EVA-based virtual share sption, and discusses its technological design.
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.
我的意思是，你可以说，这是因为股票期权激励机制起作用了，因为它的确激励了经理们，这些经理为之付出努力并使公司市值更高。
I mean, you could say, well that means the options are really working well because it really motivated the managers and they did something and made the company worth more.
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.
目前，美国前200名上市公司的外部流通股中有13%是用于对经理进行股票期权激励的。
At present, 13% of floating stock in 200 top listed companies in the U. s. a has been used in incentive to mangers.
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.
有一些文章记载表明，在公司发给经理们股票期权之后，股票的价格往往会出现短期激涨。
So, there's been a number of articles that documented that stock prices tend to jump shortly after options are issued to managers.
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.
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.
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.
还通过数值模拟分析比较了传统再装期权与几何亚式一再装股票期权在经理激励中的作用。
This article also compares reload stock option with geometric Asian-reload stock option in the manager's role by numerical simulation.
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.
可运用经理人股票期权来解决这个难题。
This problem can be well solved with the ESO implementation.
可运用经理人股票期权来解决这个难题。
This problem can be well solved with the ESO implementation.
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