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在工业经济时代,资本则成为社会的主宰。社会的权利结构以资本为结构展开。但随着知识经济时代的到来,人力资源的重要性日益凸显,企业人力资本的产权特性也越来越受到各方面的关注。股权激励对人力资本价值的提升和国民经济的发展起着重大的作用。本文通过探索有效的高级管理人员股权激励的理论基础,研究高管股权激励的种类以及股票期权设计的要素,最后探讨在我国实施高管股权激励的难点和前景。
In the era of industrial economy, capital became the dominator of society. The structure of social rights begins with the structure of capital. However, with the advent of the era of knowledge-based economy, the importance of human resources has become increasingly prominent, and the property rights of human capital in enterprises have also drawn more and more attention from all quarters. Equity incentive plays an important role in promoting the value of human capital and the development of the national economy. This essay explores the theoretical basis of effective senior managers ’equity incentive, studies the types of senior executives’ equity incentive and the elements of stock option design. Finally, it discusses the difficulties and prospects of implementing executive incentive in our country.