股票期权

有些员工指望靠BP股票期权让孩子上大学。

You 've got people trying to put kids through university on BP share options .

股票期权和退休金也可能受到批评。

Share options and pensions may also come under fire .

只有少数几家公司向所有员工提供股票期权方案。

Only a handful of firms offer share option schemes to all their employees .

GH（集团）公司股票期权激励计划研究

The Analysis of the Stock Option Stimulating Program of GH Group

经理股票期权（ExecutiVeStockOption，ESO）自二十世纪70年代初现于美国后，二十多年的发展证明其不失为一种有效的激励手段。

Executive stock option ( ESO ) which emerged from America initially in 1970s proved to be valid after twenty years development .

CapitalOneFinancial的CEO费尔班克（RichardFairbank）：获得了975万美元的股票期权，但无现金红利和工资。

Richard Fairbank , Capital One Financial CEO , was awarded $ 9.75 million in stock options , but no cash bonus or salary .

经理股票期权计划（ESO）的激励功能受到肯定，但问题也不少，如经理人得自ESO的收益与公司业绩脱节；

The incentive function of ESO is being affirmed , but the problems remain .

作为一种重要的激励机制，经营者股票期权（ExecutiVeStockOption，以下简称ESO）在西方发达国家得到了广泛的应用。

As an important incentive mechanism , Executive Stock Option ( hereafter referred to as ESO ) has got the extensive application in the western developed country .

经理人股票期权（简称ESO）是现代公司的激励机制之一。

ESO ( executive stock option ) is one of the stimulating mechanisms of modern companies .

采用线性回归及F检验，对我国上市公司当前股票期权及其涉及的会计处理和披露问题进行实证分析，并提出了会计处理方法的改进设想；

Using the linearity recursion and F test method , the paper makes positive investigation analysis about the accounting and disclosure problems of stock option plan in listed companies and then proposes the betterment of the stock option accounting process ;

经理股票期权（ESO）作为从企业所有者的剩余收益中拿出来让渡给经理人的部分剩余利润的索取权，它是有成本的。

Executive Stock Option ( ESO ) incentive has cost because it is a demand on the part of executives for surplus value from the owner of the enterprises .

股票期权（ExecutiVeStockOption）于1952年由美国辉瑞制药公司为避税引入薪酬体系之中。

Executive stock option which originated from using the Stock Option into the employee 's salary system for the purpose to avoiding the tax law by Pfizer pharmaceuticals company , United States in 1952 has become classic encouraging mode over a long period of time .

股票期权（StockOption），是指公司的所有者向公司的特定人员提供的一种在一定期限内按照某一固定价格购买一定数量本公司股票的权利。

Stock Option ( hereinafter referred to as " SO ") is referred to as a certain right , provided by the owners of a target company to certain people , which means purchasing some stated shares of the target company at a fixed price in a definite period .

在爆发首次公开发行（IPO）和股票期权追溯的相关丑闻后，政府和私人律师可能都行动迟缓。但高盛案件表明：即使没有改革，律师们也终于来了。

Both government and private lawyers can be slow , as they were after scandals involving initial public offerings and stock option backdating , but the Goldman case is a signal that , even without reform , the lawyers are finally coming .

三是充分考虑我国实际情况，提出基于EVA的虚拟股票期权的方案，能够避开一般股票期权的缺点，又能够其发挥长效激励的作用。

In addition , taking the factual condition into account , it brings forward a stock option plan based on EVA , which not only can avoid the disadvantages of general stock option , but also can exert its long-term incentive effect .

在ESO的模式选择中，上市公司可选择标准的ESO模式，而非上市公司则可选择虚拟股票期权模式。

There are two modes of ESO to select , the normative ESO mode and the phantom ESO mode . The listed companies can select the former , and the other companies can select the latter .

在西方发达国家，由基本薪水、年度奖金等构成的传统经理报酬机制，逐渐过渡到经理股票期权（ESO）等长期激励方式。

In the developed countries , the traditional entrepreneur compensation mechanism consisted of basic salary , final-year bonus and so on has transformed into the long-term incentive mechanism such as Executive Stock Option ( ESO ) .

重新认识股票期权激励及其在中国的应用

A Re-evaluation of Share Option Stimulation and Its Application in China

国有企业建立股票期权计划思考

Thinking on establishing stock option plan in state - owned enterprises

国有企业经营者股票期权会计计量研究

The Research on Stock Options Accounting Measurement of State-owned Enterprise Managers

股票期权计划行权价的博弈分析

Analyzing Exercise Price of Stock Option Plan based on Game Theory

股票期权对不同风险偏好的代理人的影响分析

The Effect of Stock Option on Different Agents ′ Risk Preferences

股票期权的确认、计量、记录与报告

The Affirmance , Measurement , Register and Report on Stock Option

股票期权的激励机制、激励效应与绩效研究

Incentive Mechanism , Incentive Effect and Performance of Stock Option Contracts

经理股票期权，这是一个在国外已如火如荼、而在国内正方兴未艾的热门话题。

Executive Stock Option is s popular subject in our country .

关于国有上市公司经营者股票期权的几点思考

Some thoughts on ESO held by state-owned listed company 's administrators

武汉期股权模式与国外股票期权模式之差异分析

The analyze of the difference between Wuhan and offshore stock system

经理股票期权制的基础和效用分析

Analysis of the Effect and Basis of Executive Stock Option Program

通过数理分析了股票期权的激励效应；

Analyzed encourage effect to the stock option through mathematics ;

论经理股票期权激励制度的实施困扰及纾解

Problems and Measures in Implementing Executive Stock Option Incentive System