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1、股票期权理论在高科技企业中的运用及其探讨;[摘要]本文对股票期权制度理论进行了探讨,提出了我国高科技企业实行股票期权制度的重要性,同时指出了存在的问题及解决思路。;[关键词]人力资本;股票期权;高科技企业;虚拟股票;随着信息、知识、创意等人力资本在企业活动中的重要性不断增强,资产所有者对经理人具有的生产力形态的人力资本也呈现出边际报酬递增特征,同时,资产所有者也要承担财务责任,企业财务损失最终只能由资产所有者承担。因此,为了规避经理人的高风险决策及投机行为,降低企业经营风险,创建新的职业经理人激励约束机制,是当今企业发展的要求。股票期权制度是从产权
2、入手,具体表现为所有者通过将剩余索取权与经营者分享,使经营者在企业兼具有控制权和所有权,使经营者承担一定风险。这样使所有者与经营者紧密地联系一起,实现两者之间的激励相容。;一、股票期权理论的提出;organizationsystemandworkingmode,theselectionofanumberofmunicipalstrengtheninggrouptobuildinnovationandstrengthentheorganizationofthebasiclevelorganizationsadvancedmodel.(seven)th
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