eso 中文意思是什麼
eso
解釋
埃舍-
The chamaeleon dark cloud : vlt, eso
?蜓座黑暗星雲：歐洲南方天文臺甚大望遠鏡 -
Executive stock options ( eso ) is a long - term and effective inspiriting mechanism
經營者股票期權激勵機制是一種長期有效的激勵制度。 -
As a important incentive mchanism, executive stock option ( hereinafter short for eso ) has got a wide and successful application in the west countries. in recent years, this system has been introduced by some of our enterprises. they hope that this system can successfully solve our enterprises problem of inspiring managers, which has not solved in the past over 20 years reformation. a distinctive feature of modern enterprise is the seperation of the ownership and the managership
作為一種重要的激勵機制，經營者股票期權（ executivestockoption ，以下簡稱eso ）在西方國家得到了廣泛而成功的應用。近年來，我國一些企業也紛紛引入eso制度，希望通過該制度來有效解決我國企業經歷了20多年的改革卻仍未從根本上解決的經營者激勵問題。 -
Concretely, it is creditor ' s right from the angle of request of company ' s performing obligation ; it is expectant right from the realization of right ; it is option from the content of exercising right. simultaneously, eso has the characters of right, profitability, time limit and nonnegotiable. eso system is not an arrange for system of property right but a long term incentive mechanism, because the aim of enterprise executive is not property of enterprise but rich profit by exercising their right, that is the value of eso for senior manager is not to control company but to acquire profit from the price difference
第一部分分析了股票期權和股票期權制度的含義，指出股票期權的性質從不同角度分析可以認定為債權、期待權、選擇權，具體而言，從需權利人請求公司履行義務的角度它是一種債權，從權利實現的角度它是一種期待權，從權利行使內容的角度它是一種選擇權，同時它具有權利性、收益性、時限性、非流通性等特點；股票期權制度是一種長期激勵制度而非產權制度安排，因為企業經營者的目標是通過行使權利獲得豐厚收益，而非企業的所有權，即該制度對高級管理人員的最大價值是獲得差價利潤而不是控制公司。 -
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。 -
The eso compensated by model provides the estimate of the unmeasured system ' s state and the real time action of the unknown disturbances, then improves the performance of the system
具有模型補償功能的擴張狀態觀測器可以獲得系統的狀態估計和未知外擾的實時作用量，使系統性能得到有效補償。 -
We will meet some problems, when carrying out eso, that is, distortion of stock market, unsanitied rules and law and unperfect managers market
我國在實施股票期權時，還會碰到股票市場失真、相關法律法規不健全以及經理人市場不完善等問題。 -
Through probing the ceo plan of some corporations such as aton, shanghaibeling, the author points out some theoretical political and technological problems which still existed in the present eso practice in our country
論文通過對埃通公司、上海貝嶺、武漢國有資產經營公司、聯想集團及新四通集團等企業的股票期權計劃的分析，指出了目前我國企業實施經理股票期權制尚存在的若干理論、政策與技術問題。 -
No, virginia, eso no es posible. pero ? de qu tienes miedo ? ? no sabes que te quiero
不，弗吉尼亞，這不可能。可是你為什麼害怕呢？你不知道我愛你嗎？ -
Section 4 constructs an integrative effect mode of eso, which contains correlative factors affecting institutional efficiency. at the end of this section, we analyze correlative factors influencing stimulant effect designedly
這四類因素相互影響，共同作用於企業內部的股票期權制，產生制度的綜合效應，最終決定了股票期權制的效率。 -
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。 -
Executive stock option ( eso ) is an incentive system formed in the enterprise management after introducing the concept of stock option, refers to a type of right for managers from enterprise owners to claim certain quantity of general stocks at a previously determined price within the agreed period
自從股票期權這種激勵方式首先在國外的企業中推行和運用以來，學者們便對它產生了很高的關注，既有理論上的論證也有大量的對于操作過程和方案的實證研究。 -
We apply cost - to - value in accountings field as the index of performance of eso contracts, and then analyze the affecting factors. 3
我們引入會計學中的「成本?收益比」作為衡量股票期權合約績效的指標，分析影響期權合約績效的因素。 -
I found that under the modern system of enterprise and financial market, especially under the system of eso, the stock price can lead the change of investment by the effect on the behavior of executives, by the cost of investment, and by the sales and the reliability of enterprise. and more, the speculation of industries comes to the world
值得一提的是，股票期權制度的引入和快速發展，不僅對企業內部人的投資行為產生了深刻的影響，還使得產業投機成為金融投機的派生物;使得大型_ l市公司經常以「換股」的形式進行並購，減少了它們的直接投資，減少了面向市場發行新股。 -
It ' s very important to correctly understand the eso plan for deepening enterprise reform and improving the incentive mechanism and corporate governance structure
正確認識經理股票期權計劃已經成為深化企業改革、完善企業激勵機制和公司治理結構的一個十分迫切的問題。 -
In recent years, the derivative forms and the similar forms of eso have been proposed in some companies in china
近年來，股票期權制度的衍生形式和類似形式已經在我國企業中開始試點，並正經歷著由點到面的推廣和發展過程。 -
Then it analyzes the risk that the enterprises will face when implementing the eso system through the point of the exis
指出企業在推行經理股票期權計劃時，要正確認識其利弊，不可盲目跟風。 -
Since 1980, as a motivation method, eso was widely applied in corporations in western countries
20世紀80年代以來，股票期權作為一種激勵方式在西方國家企業中被廣泛的使用。 -
A game analysis on incentive effects of eso
股票期權激勵效果的博弈分析 -
In order to have greater incentive effect, we should set more particular project of eso to fit our chinese enterprises
而在具體的技術設計中，還應結合我國企業自身的特點進行，以取得更好的激勵效果。
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