1、對外經(jīng)濟貿(mào)易大學(xué)碩士學(xué)位論文上市公司股票期權(quán)激勵計劃利弊研究姓名：何萌萌申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：錢愛民20080501VIAbstract Stock option plan has been discussed since it was introduced to companies in China and experts hold different ideas on it. The text shows the

2、advantages and disadvantages of stock option plan, which are lowering the agency cost, making the high managers focus on the long-term development of a company, attracting talents, increasing net cash flows and producing

3、 more professional managers. Meanwhile, there are disadvantages in stock option plan. Stock option plan affects financial reports, make it hard to valuate the performance of managers, over-motivate, and widen the salary

4、gap and so on. The author suggests that in order to develop stock option plan, we should build a more effective capital market, apply more methods of motivation, try to strengthen the inside control and improve the acco