股票期權科 的英文怎麼說

中文拼音 [gǔpiàoqīquánkē]
股票期權科 英文
traded options division
  • 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 （...
  • 科 : Ⅰ名詞1 （學術或業務的類別） a branch of academic or vocational study 2 （機關按工作性質而分設的單...
  • 股票期權 : stock option; equity option
  • 股票 : shares; share certificate; stock certificate; equity security; stock; capital stock
  • 期權 : options
  1. 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。
  2. On stock option motivation of hi - tech enterprises

    論高科技企業的股票期權激勵
  3. Then, in the light of actual reality in china and the practical cases of stock trading companies and collective - property & hi - tech enterprises which carried out the system of stock options in - pilot, proposals are put forward for the design, execution and assessment of executive stock options plan and phantom stock options plan. finally, on the basis of the analysis of positive and negative effects of incentive stock options system, it is concluded that attention should be paid to the coordination bet ween system guarantee and normalized operation, between incentive and restriction, and to the macroscopic way on how to perfect as soon as possible the capital and human resource market, with a view to offering a premising condition for practicing as soon as early the incentive stock options system

    本課題通過對股票期權的基本理論進行闡述，分析了實施股票期權激勵的理論依據以及股權激勵的本質特點；同時根據國內目前的現狀，結合國內上市公司以及民營高科技企業試行股票期權的實例，對經理股票期權計劃和虛擬股票期權計劃的設計、實施以及考核提出了自己的建議；最後通過分析股票期權激勵的正負效應，得出了在國內具體實施期權激勵時應注意制度保障與規范運作、激勵與約束相互對等以及從宏觀側面上如何盡快完善資本和人力市場，為股票期權激勵機制的早日推行提供前提條件等相關結論。
  4. It ca n ' t follow suit others. such as not only manager but also important technician should own stock. because most options private high - tech enterprises are impossible to come into the market, the special request of the companies should be fully considere d when stock options prompting mechanism are designed

    民營高科技企業對股票期權激勵制度的要求有其特殊性，不能一概照搬別人的東西，例如對行權對象的設定就不能單考慮經理人，還應該考慮把核心技術人員納入激勵范圍。由於大多數民營高科技企業不可能成為上市公司，所以，在設計期權激勵制度時，還要充分考慮非上市公司的特殊需求。
  5. The american studies and applies eso firstly, so we should learn form them, though it still has much disputability on its accounting recognition and measurement. since shenzhen wan ke introduced eso into our country, regardless of the theory or the practice has never been stopped researching and exploring eso. but at the present time it still had not formed the unitive mature system for eso accounting in theory

    我國國內自從深圳萬科1993年最早引入經理人股票期權之後，無論是實務界還是理論界對經理人股票期權的探索和研究從未間斷，大有風起雲涌之勢，但時至今日理論界仍沒有對經理人股票期權的會計處理問題形成統一成熟的體系，實務界典型而規范的經理人股票期權計劃也為數甚少，正停留在探索階段。
  6. At last, to illustrate the research, empirical study of a hi - tech enterprise is conducted. a suitable incentive policy is offered and the measuring of the value of human resources has been applied in it

    最後，為了驗證人力資源價值計量與高新技術企業人才激勵機制相結合的科學性和可行性，本文通過實地調查，結合某高科技企業的實際情況，提出了與其相適合的虛擬股票期權的激勵方式，並將人力資源價值計量方法運用到其中。
  7. Firstly, the paper retrospects the development of eso and tries to probe into the theoretical field : the explanation of it ' s definition, the conclusion of it ' s characters, the comparison of eso and other stock inspiration system, followed by the analysis of it ' s theoretical basis and incentive effect ; meanwhile, the paper probes into the realistic situations of eso in usa and china in order to seek the regulation and draw the advantages and disadvantages ; to this part, the paper takes the following four items as the main barriers to eso ' s implementation in china : the over restriction of current law system, the low efficiency of the market, the poor corporate governance structure and a lack of a reasonable performance index system, and elaborately analyze the impacts of the obstacles on eso ; after the analysis made above, the paper gets down to taking some methods to solve the problems in accordance with the characteristic of the barriers. as far as the internal defects of the mechanism are concerned, the paper begins with the scientifically design of the key components, studying the aspects of bestowal, change, loss, the executive method and the executive time. then the paper focuses on designing a performance index system which is an essential part of eso, introducing the bsc to improve the present performance index system, under the reasonable guidelines resigning it at both the levels of company ' s and employee ' s levels. finally, as regards how to perfect the outside surrounding of eso, the thesis makes some suggestion

    本文首先回顧了股票期權制在國內外的發展及較為詳盡的分析了股票期權制度的相關理論：闡述了其涵義，特徵，理論基礎，激勵效應並於其他幾個較易混淆的股權激勵機製作逐一的比較，以進一步澄清人們對其的錯誤認識；同時，對股票期權制在美國和我國的現狀進行深入的實證研究，探求其內在規律，在肯定其成果時指出其不足；至此，筆者認為，我國上市公司要推行股票期權制度將主要面臨以下四類障礙：公司治理結構不完善、市場有效性差、現行法規體系不完善及缺乏客觀的業績考評指標體系，並詳細分析了各類障礙的現狀及對股票期權制的負面影響；在此基礎上，針對各類障礙的不同性質，著手探討消除這些障礙的措施：對于股票期權制內部的缺陷，本文先對各個關鍵要素進行科學設計，系統的剖析了贈與、變更、喪失、執行方式、股票來源等技術性問題，再以大量篇幅研究了如何構建出一套與實施股票期權制相配套的業績考核指標體系，引進平衡計分卡的思想對國內現有的指標體系加以改進，以一組合理的評價原則為指導，從公司及員工個人業績考評兩個層面上來設計該指標體系。
  8. 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。
  9. Thirdly, analyzes detailed charactic, the demand charactic of human being and development state of non - government high - tech listed company, and conf innate the necessity of earring out eso in non - government high - tech usted companies through analyzing company system, the structure of property right, moral risk and the atteration of governor

    本文還詳細分析了民營高科技上市公司企業特徵、人才需要特徵及其發展現狀。並通過公司制度與產權結構、道德風險以及管理者更迭等三方面，證實了民營高科技上市公司實施經理股票期權的必要性。
  10. Eso is suitable for quoted corporations and high - tech companies

    經理人股票期權比較適合在上市公司和高科技公司中應用。
  11. Study on stock option in high - tech enterprises

    高科技企業實行股票期權的探討
  12. The study analyze the reason for brain drain in high - tech enterprise, and draw the conclusion that lacking the long - term incentive in wage system is the main cause for loss of human resource, so i raise the viewpoint of bringing in the stock options from foreign high - tech corp. after making a comparative analysis between china and america, and drawing on the experience of foreign counties in this regard. i make a suggestion in stock source, the option striking price in china, which are not contradictory with the existing laws and regulations in our country

    本文在對高新技術企業人力資源的流失原因進行分析的基礎上，得出目前國內薪酬設計中長期激勵不足是產生高科技企業人員流動的主要原因，從而確定了引入股票期權激勵機制的前提條件，其後，在對我國股權運作模式及股票期權激勵機制制約因素的分析基礎上，借鑒國外幾十年來實施股票期權的相對較為成熟的經驗，提出了對我國相關法律法規的一些政策性建議，同時，針對我國法律及公司治理等方面對股票運作的障礙，提出了與現行法律不相違背的股票來源、股票行權價等方面的設計，並建設性地針對高科技企業提出了團隊股票期權激勵計劃及針對高科技企業的股票期權運作方法，從而為相關部門制訂有關政策及法律法規提供了借鑒，也為高科技企業實施股票期權提供了一套基本的原則和方法。
  13. Study on the statute policy of high - tech enterprise applying executive stock options prompting system

    我國高科技企業實行股票期權激勵制度的法規政策研究
  14. Traded options division

    股票期權科
  15. Lastly, in the restrictions of current conditions, the thesis designs high - tech enterprise stock option plan combined with enterprise characteristics

    最後，在目前的條件限制下，結合企業特點對高科技企業股票期權方案進行了設計。
  16. Secondly, the thesis analyzes the conditions of high - tech enterprises to apply stock option, points out that the high growth of high - tech enterprise and specific characteristics of high - tech talent motivation are favorable conditions of high - tech enterprises to apply stock option. but the abnormal capital market undeveloped talent market imperfection relative laws and rules and unconsummated enterprise administration structure are unfavorable conditions of high - tech enterprises to apply stock option. then the thesis promotes corresponding improvement measures after specifically expounding their unfavorable influences to stock option utilization

    其次，論文分析了高科技企業運用股票期權的條件，指出高科技企業的高成長性和高科技人才激勵的特殊性是高科技企業運用股票期權的有利條件，但我國資本市場的不規范、人才市場的不發達、相關法律法規的不健全及企業治理結構的不完善是高科技企業運用股票期權的不利條件，在具體闡述了它們對股票期權運用的不利影響后提出相應的改善措施。
  17. Then, the author analyzes the leading features of middle and small high - tech enterprises and the affecting factors of r & d workers " achievement, summarizes middle and small high - tech enterprises " inspiring measures, which are the scientific reasonable system of salary ( salary on working skill, r & d workers " ownership of stock, prospective ownership of futures stockholding stock by means of technology ), perfect working life managing, efficient training plan, justified examination on workers " achievement and efficacy, company culture, emotion inspiring, and inspiring on joining work and giving right, etc., and puts forward general process and methods on the carrying out of middle and small high - tech enterprises " inspiring measures

    其次，作者分析了中小高科技企業的特點和影響研發人員績效的因素，總結出了中小高科技企業研發人員的激勵措施：科學合理的薪酬體系（崗位技能工資、研發人員持股、股票期權、技術入股） ，完美的職業生涯管理，有效的培訓計劃，公正的績效測評，企業文化，情感激勵，參與和授權激勵等，給出了激勵措施實施的一般程序和方法。最後，以杭州創業軟體集團公司為例，進行了激勵機制的實證分析。
  18. Fourthly, analyzes by numbers the problem in the procers of carrying out eso and qualifications and crossroad of executive stock option putting into practice. finally, exhibits integrality the background and course, point out the problems existing in the practical process and bringforward the operat - ingal suggestions after introducing the case of lianxiang company

    最後，以聯想公司實施經理股票期權為例，完整地展現了經理股票期權的實施背景及其實施過程，力求研究和探索一整套既符合建立現代企業制度的客觀要求，又適應民營高科技上市公司特點和發展的企業經理層激勵的一般模式，並且針對經理股票期權的實施過程中存在的一些問題，提出具有可操作性的幾點建議。
  19. 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。
  20. So, the reformation of internal management mechanism based on incentive mechanism has become a chief mission faced chinese medium and small type private enterprises. being a kind of long - term incentive institution in western developed countries, stock option motivation has experienced nearly thirty - year ' s exploring, trying, correcting and perfecting, but in china, it starts just now, and it belongs to a new thing. because there are many obstacles and restrictions from domestic macro - environment, it is doubtless that we should make some improvements and innovations combined with our practical situations on the basis of consulting the foreign schemes in order to make our designed schemes owning feasibility and exerting its strong incentive force instead of citing directly or copying simply the foreign ready - made modes

    股票期權激勵作為一項優良的長期激勵制度在西方發達國家已經歷了近三十年的探索和發展，對這些國家的企業特別是高科技企業的高速健康發展起到了巨大的推動作用；而在我國才剛剛開始，而且由於我國宏觀環境的種種障礙，註定不能照搬國外現成的方案和做法，只能是在參考國外方案的基礎上結合我們自己的實際情況進行改造和創新，這樣才可以使構建出的股票期權激勵模式具有可行性，並發揮出其強烈的激勵效能。
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