股票期权激励赋予经营者以物质资本所有者身份参于剩余权分配，促使经营者行为趋向股东利益最大化目标。
Executive Stock Option gives operators the right to distribute in surplus as capital owner and impels operator to maximize shareholders interests.
准确的测度经营者人力资本，并基于此建立经营者长期动态激励机制，能有效的解决经营者行为短期化问题。
Measuring the manager's human capital value accurately and on the foundation of it building the manager's long-term dynamic incentive mechanism can solve short-term questions on managers' behavior.
会计信息具有治理作用，从决定经营者报酬水平和作为更换经营者时的一种参考标准两个维度对经营者行为进行制衡。
Accounting information has a governance role, it decides the level of operator compensation and as a standard, it makes operators to balance the behavior.
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