In this paper, the benificial functions and the possbile unfavorable effects of warrant in the financing activities of modern company are analyzed according to its basic features.
根据认股证的基本特征,分析了认股证在现代企业筹资活动中能够起到的积极作用及可能造成的不利影响,从而为企业的财务管理人员进行筹资决策提供参考依据。
The paper using foreign corporations success experiences for references,basing onthe material situation of China,introduces EVA to the traditional executive stock option incentive system,and dissertates the performance assessment index of the ESO plan of issue corporation using EVA,including the ways of how to make sure the executive price and the amount of granted stocks,thu.
随着中国股权分制改革的深入,上市公司认股权激励问题也一步一步提上日程。