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目前我国股票期权激励制度主要存在两大问题,即行权价格的确定以及股票来源的选择。这两大问题若解决不好,往往会导致股票期权激励计划失败,影响公司的正常发展。笔者试图通过对行权条件和行权收益的研究,进一步完善股票期权激励的理论和方法,这一研究对企业和上市公司的健康发展具有十分重要的现实意义。
At present, there are two main problems in China’s stock option incentive system, namely, the determination of exercise price and the choice of stock source. If these two issues are not properly resolved, they often lead to the failure of the stock option incentive plan and the normal development of the company. The author attempts to further improve the theory and method of stock option incentive through the research of the exercise conditions and the return of exercise of rights. This research is of great practical significance to the healthy development of enterprises and listed companies.