key executive option 中文意思是什麼
key executive option
解釋
重要高級管理人員購股權-
This dissertation makes designation and research on the executive incentive pay schemes from a new point. the dissertation, firstly, presents us with the economic implication of eva, the calculation of eva and accounting adjustment ; then deeply analyzes the key techniques and advantages of the application of the executive incentive pay schemes based on eva, such as the eva incentive mechanism, the analysis of value drive factors and performance pyramid model, bsc performance evaluation and integrated performance evaluation systems based on eva ; thirdly, designs the executive incentive pay schemes based on eva which conform to our national reality and are feasible in the light of the main problems of the executive incentive pay schemes such as executive bonus scheme and executive phantom stock option plan ; finally, puts forward the macro and micro environmental requires and suggestions and the prospect of application of the executive incentive pay schemes based on eva
本文在介紹了eva的經濟涵義、 eva指標的計算及其會計調整基礎上，通過實例進行了演示；深入分析了將eva運用於經營者激勵報酬計劃的關鍵技術及其優點，如eva激勵機制、 eva價值動因分析與業績金字塔模型、 bsc業績評價、基於eva的經營者綜合業績評價體系等；針對目前我國經營者激勵性報酬計劃存在的主要問題，設計了符合我國現實情況、切實可行的基於eva的經營者激勵報酬計劃，該計劃主要由兩個部分組成：作為遞延報酬計劃的經營者紅利計劃和作為長期報酬計劃的經營者虛擬股票期權；在對實際案例分析的基礎上，提出了基於eva經營者激勵報酬計劃在我國運行的宏、微觀環境要求及建議和運用展望。 -
The value of executive stock option - a key issue in the executive stock option planning
股票期權激勵方案設計的一個關鍵問題 -
The first part of this text recommends and explain the intension of the system of executive stock option with its key element, characteristic, current development, positive and negative effects, etc. which offering basic support for following analysis ; the second part, described the behavior of stock price and black - scholes option pricing model from the angle of quantitative analysis, and discuss the value factor of stock option with its encouragement, analyzed the change of every factor in black - scholes option pricing model impact on option worth ; then analyzed the leverage effects and manager ' s morals risk model of executive stock option, at last, considering the main defect existing in the system of executive stock option at present, that is : it depends on stock market unduly, and the stock option incomes of manager has no relationship with manager ' s achievement. this text bring forward the manager synthesizes achievement and appraises model
本文的第一部分全面介紹和闡述了經理股票期權制度的內涵，構成要素，特點，發展情況和正負效應等，為後面的分析提供了基本支持；第二部分，從定量分析的角度出發描述了股票價格行為和black - scholes期權定價模型，並以此為理論基礎探討了股票期權的價值因素和激勵性，分析了black - scholes期權定價模型中各因素的變化對期權價值的影響；接著分析了經理股票期權的杠桿效應和經理人道德風險模型，最後，針對當前經理股票期權制度存在的主要缺陷即：過度依賴股票市場，經理的股票期權收入與公司的業績缺乏相關性這一問題提出了經理綜合業績評價模型。
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