理解股票期權 的英文怎麼說

中文拼音 [lǐjiěgǔpiàoqīquán]
理解股票期權 英文
understanding stock options
  • 理 : Ⅰ名詞1 （物質組織的條紋） texture; grain （in wood skin etc ） 2 （道理;事理） reason; logic; tru...
  • 解 : 解動詞（解送） send under guard
  • 股 : Ⅰ名詞1 （大腿） thigh; haunches 2 （機關、企業、團體中的組織單位） section of an office or enterp...
  • 票 : 名詞1 （作為憑證的紙片） ticket 2 （選票） ballot 3 （鈔票） bank note; bill 4 （強盜綁架去用做抵...
  • 期 : 期名詞[書面語]1. （一周年） a full year; anniversary 2. （一整月） a full month
  • 權 : Ⅰ名詞1 [書面語] （秤錘） counterpoise; weight （of a steelyard）2 （權力） power; authority 3 （...
  • 理解 : understand; comprehend
  • 股票期權 : stock option; equity option
  • 股票 : shares; share certificate; stock certificate; equity security; stock; capital stock
  • 期權 : options
  1. The nominal amount of the aggregate number of shares over which the committee may grant options on any date, when aggregated with the nominal amount of the number of shares issued and issuable in respect all options granted under the scheme and any other share option schemes of our company, shall not exceed 15 % of the issued share capital of our company on the day preceding the date of the relevant grant

    我的理解是：委員會在任何時期授予的期權的股票總額的正常金額，當把在公司本計劃和任何其他股票期權計劃下所授予的所有期權的正常股票數量合計起來時，在相關授予之前的日期將不得超過公司已發行股本的15 % 。
  2. [ br ] the nominal amount of the aggregate number of shares over which the committee may grant options on any date, when aggregated with the nominal amount of the number of shares issued and issuable in respect all options granted under the scheme and any other share option schemes of our company, shall not exceed 15 % of the issued share capital of our company on the day preceding the date of the relevant grant

    我的理解是：委員會在任何時期授予的期權的股票總額的正常金額，當把在公司本計劃和任何其他股票期權計劃下所授予的所有期權的正常股票數量合計起來時，在相關授予之前的日期將不得超過公司已發行股本的15 % 。
  3. By analyzing and studying the theory and practice difficulties of implementing eso motivation in domestic enterprise, and referring the essential character of the enterprise, especially the state - owned ones, the study suggest that the key point of theory and practice of designing motivation mechanism is property right system which need to establish modern enterprise system based on perspicuity of property right, that the key joint of designing and implementing eso is setting up the reasonable examination system for solving both the lack of incentive and restrict, recommending eva method as the performance examination system, and that the considerable relation of present and further for operating eso is connecting the short term incentive coming from the enterprise with the long term motivation from stock market

    分析和研究了中國企業實施期權激勵的理論與實施難點，結合我國企業特別是國有企業的本質特徵，提出了我國企業激勵機制設計的理論與實踐的結合點是產權制度，必須深化和加快建立以產權明晰為基礎的現代企業制度；指出了建立既解決激勵不足又完善約束機制的科學合理的考核制度是我國企業實行期權激勵的設計和實施的結合點，推薦採用經濟增加值法作為我國企業實行股票期權激勵的企業價值或業績考核體系；論述了改變公司經營者報酬結構，將以會計盈餘為基礎的短期激勵與以市場價值為基礎的長期激勵相結合是我國企業實行期權激勵的現實和未來的結合點。
  4. In theoretical research and practice inspection, stock option as a system and arrangement which can e stablish the long - term encourage mechanism for a enterprise is considered as a " good medicine " to the problem, and therefore it got rapid development in last 20 years, get highly praise in the enterprises of western countries

    在理論研究和實踐中，股票期權作為建立企業長期激勵機制的制度安排被認為是解決問題的一副「良藥」 ，並因此在近二十年來獲得迅猛發展，在西方國家的企業中日益受到推崇。
  5. Understanding stock options and their risks publication

    理解股票期權及其風險
  6. Through special study for these problems, we found settlement should be made by bringing securities business functions into play to accelerate reconstruction of state - owned assets and by trying out manager stock holding limit right salary system to promote the circulation of state shares and corporation shares

    研究表明國有企業股份制改造中存在的問題，可以通過發揮政券市場的功能促進國有企業資產重組，試行經理股票期權薪酬制，促進國家股、法人股的流通來加以解決。
  7. This paper rasised series methods to solve these problems of the corporate governance of the chinese listed companies by analysising the main problems of them and refering to the international successful experience. these methods include : establish one rational equity capitals structure which is balanced by multi - equity capitals, reform and perfect the " three meetings " system, establish one rational really bring shareholders conference into play, optimize the function of director board, strengthen the supervising of supervision committee, improve the incentive machanism to operator and employee, import the mechanism of stock option, implement the plan of the employee holding stock., and so on

    本文通過分析我國上市公司治理結構存在的主要問題，並借鑒國際上上市公司在治理結構方面的成功經驗，提出解決我國上市公司治理結構存在問題的一系列措施：改革與完善股權結構，建立合理的、多元股權相制衡的公司股權結構；改革與完善「三會」制度，真正發揮股東大會作用，優化董事會結構，增強董事會功能，強化監事會的監督；完善對經營者和公司職工的激勵機制，引入股票期權制度，實行員工持股計劃等等。
  8. On the basis of these introductions, the author estimates several major accounting methods for stock options used by chinese companies, and pointed out the mistake or weakness of these accounting methods

    同時，根據我國市場經濟發展的實際情況和我個人的思考，對我國未來股票期權會計事項的處理方法提出了自己的獨立見解。
  9. The principal agency model is established so that trustors ( including government ) can be understand the work of agents ( managers of state enterprise ) timely and validly, establish the agent pay system and the selecting system based on achievements, in cluding salary, bonus, right of stocks, supervise strictly the organization and management of state enterprise, as well as protect the interests of trustors ( government ). now, most state enterprises are characterized by inflexible managing mechanism, weak capacity of technological innovation, heavy debt and social burdens, difficult problems properly is to how to establish a desirable principal ( government ) ? gency ( managers of enterprises ) mechanism so that agents persistently work hard for trustors gain of the greatest benefits

    通過建立委託? ?代理模型，使委託人（政府）能及時、有效地了解代理人（國企經營者）的工作情況，建立以績效為標準，包括薪金、獎金、股票期權、債券等在內的代理人報酬制度和選任制度，並對國有企業的組織和運營進行嚴格監督，保護委託人（政府）的利益，現今，相當一部分國有企業雖有適應市場經濟的要求，但經營機制不靈活，技術創新能力不強，債務和社會負擔沉重，生產經營困難，經濟效益低下，一些職工生活困難，如何妥善地解決這些問題關鍵是如何建立一個有效的委託（政府） ? ?代理（企業經營者）理論及其機制使代理人為委託人獲取最大利益而不懈地努力工作。
  10. Problems and measures in implementing executive stock option incentive system

    論經理股票期權激勵制度的實施困擾及紓解
  11. In handling the entire process of executive stock option, this article introduced “ manpower asset ”, “ manpower capital ”, “ convertible bonds convertible to executive stock option ”, “ deferred payment expenses ” and other accounting subjects, demonstrates every individual account ' s structure, and explain using an example to compare the difference between accounting systems at enterprises in general verses high tech enterprises

    在整個經理人股票期權的會計處理過程中，本文引入了「人力資產」 、 「人力資本」 、 「應付債券? ?可轉換經理人股票期權債券」 、 「遞延報酬費用」等會計科目，對每一賬戶都進行了賬戶結構示範，同時以一具體示例解釋一般企業與高新技術企業之間會計處理的差別。
  12. Theory. eso has relatively and effectively solved the problem information asymmetry within enterprises. it encourages the long - term pay of managers and stockholders " interests remain as uniform as possible, therefore, the short - term behaviour and moral risk of the managers could be avoided

    股票期權（ eso ）相對有效地解決了企業內部「信息不對稱」問題，盡可能地激勵經理人的長期報酬與股東利益保持一致，從而避免經理人的「短期行為」與「道德風險」 。
  13. The ideal candidate will also have strong entrepreneurial instincts and will appreciate a compensation package weighted toward incentive stock options

    理想的候選人還需具有創業者的靈感和直覺，理解並接受側重於股票期權激勵方式的薪酬方式。
  14. Then contra posing the fact of chinese economic, the author tries to find the key in designing a new accounting mechanism about stock option ' s accounting measurement and recognition in china, referencing the accounting basis theory - the basic accounting concepts about cost and account entity assumption. finally give two examples to ensure the theory mentioned. the author states the key to designing the mechanism about stock option ' s measurement and recognition is to solve four core problems, including if the stock options must be recognized as compensation cost ; if any, how to measure their value ; and if the elements of stock option changed, it is necessary to adjust the changes, or re - recognition, etc. finally, the author summarizes recognize the stock option compensation cost according to the exercising ways of stock option by the employee

    本文認為，在設計股票期權會計處理方法時，應當首先明確並解決以下四個核心問題，即（ 1 ）是否應當將股票期權確認為一項薪酬費用； （ 2 ）如果應當確認為一項薪酬費用，在行權前股票期權價值發生變化，是否應當對股票期權的賬面價值和薪酬費用進行調整； （ 3 ）如何衡量股票期權本身的價值和薪酬費用，如何確定薪酬費用的分攤年限，及在各年度如何合理分攤； （ 4 ）如何核算每股收益以反映股票期權實施對每股收益的稀釋作用，如何對股票期權計劃下的所得稅進行會計處理等。
  15. With the introduction of two variables ? “ shareholders ’ supervision, portfolio of salary and control rights ”, we construct a new tmt “ principle ? agent ” optimizing model ; moreover, basing on mathematical analysis of company performance mechanism, a linear model of corporate performance and tmt incentive portfolio is built ; and also, variables of incentives and control rights are introduced to help parsing tmt incentive problems in the view of the shareholders ’ supervision and we succeed in separating the contribution of tmt ’ s ability to corporate performance from their endeavor. so we propose three ways to inspirit tmt ? annual salary design based on implicit value, performance - based bonus and stock ownership, and non - material incentive portfolio mode as well, which can overcome shortcomings of traditional single explicit material incentives system

    引入公司股東監督變量、薪酬與控制權激勵組合變量構建新型的高級管理層激勵組合委託-代理優化模型;結合公司績效產生機理的數學分析，構建了公司績效線性模型與高級管理層線性激勵組合模型;引入股票期權激勵與公司控制權激勵變量，解析基於股東監督的高級管理層激勵問題，成功實現了公司高級管理層能力變量與努力變量對公司績效貢獻的分離解釋;提出了基於隱性價值的年薪設計、基於績效的獎金與股權設計、基於隱性需求的非物質性激勵組合模式，克服了傳統的單一的物質性顯性激勵的局限性。
  16. Problems existing in the system are as follows : the awarding principal part and the awarded one of eso are not specific ; the laws and regulations have not defined the sources of the stock ; the honoring mechanisms of eso are scarce ; there is not favorable tax policy and accountant regulations ; the simplistic property right structure and unperfect corporation system in state enterprises ; the securities business is immature, etc. the fifth part is about the legal system construction of eso, and it is the most important part of this thesis

    而股票期權的授予主體和對象不明確；法律法規沒有明確規定推行股票期權所需的股票來源；缺乏股票期權行權受益兌現機制；無相應的稅收優惠政策和會計法則；國有企業產權結構單一、法人治理結構不完善；證券市場發育不完善等是我們在構建股票期權制度必須解決或直面的問題。第五部分為實施股票期權制度的法律設計，是本文的核心部分。
  17. The great innovation of this thesis is the method of long - term incentive mechanics ; replace the " option system " by " stock interest incentives ", in order to solve the paradox of chinese capital market and regulation. the conclusion and practical forms of this thesis provided useful references for the researcher and manager of instructing the compensation incentive system

    在對于企業經理人的長期激勵問題的研究上，有較大的創新，提出了以「股息期股」代替「股票期權」的激勵方案，從而有效解決了我國目前的資本市場和法律法規對于「長期激勵形式」的約束，可以為現階段企業管理者進行薪酬激勵機制設計時提供重要的參考和借鑒。
  18. Thus, an investigation into the goal of enterprises, the structure of corporate governance and the contract of stock option provides some preliminary clues about the development of stock option

    對于企業目標、公司治理結構和股票期權合約的現實考察為理解股票期權制度的發展軌跡提供了初步的線索。
  19. Then this dissertation studied the incentive mechanism and its influences to the enterprise ' s development in long - term. it shows that the expecting return of managers can be connected with the short - term and long - term performance so to make managers to focus on the enterprise ' s development in long - term. therefore, the incentive compatibility between shareholder and manager can be realized theoretically and to certain degree, the principal - agent problem can be solved

    然後論文對股票期權制度的激勵機理及對企業長期發展的影響進行了研究，結論表明，股票期權制度將經理人期望收益同公司的近期、遠期績效同時聯系在一起，使得經理人在位期間有積極性注重企業的長期發展，在理論上實現了股東和經營者之間的激勵相容，在一定程度上解決了現代公司所面臨的委託代理問題。
  20. The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6

    筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質，將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目，從而將原有的所有者權益重新細分類別並進行價值分配；而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質，宜採用公允價值法，結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量；關于經理人股票期權的信息披露問題，筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后，應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量，並披露相應的非財務信息，包括經理人股票期權計劃的主要內容等，以利於報表使用者獲得有效的決策信息。
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