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.
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.
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.
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.
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.
为了避免股票期权在实践中被滥用，还应具备对经理层健全的监督制约制度。
In order to avoid executive Stock Option being abused in practice, it should also be provided with supervision system about executives.
为了避免股票期权在实践中被滥用，还应具备对经理层健全的监督制约制度。
In order to avoid executive Stock Option being abused in practice, it should also be provided with supervision system about executives.
应用推荐