Chinese Listed Companies Employees Stock Option Incentive

With the continuous development of China’s stock market capitalization, employee incentive stock options are becoming the best practices to address the core staff incentives by the listed company. Incentive stock options can be benefits and long-term interests of the company core staff bundled under conditions of common interests, and the ability to solve business problems in terms of employee incentive funds By the end of2012, China has444listed companies had implemented or being implemented in the equity incentive plan. Based on the study of the United States, Britain, Japan and China in the employee stock option incentive plan some of the key factors accounting system and tax system, these four countries a comparative analysis, draw some problems Chinese employee stock option incentive mechanism and the future direction of evolution.In-depth study of the two stock option-based incentive programs and the implementation of the results of Boco company, through the use of game theory, agency theory, summed up the use of employee stock option incentive is commissioned and best Game agent’s choice, also the game on fraud, regulatory analysis between the owners, operators and small investors, draw some regulatory proposals. Finally, the analysis process Boco twice incentive stock options, summed up some of the proposed changes incentive programs, also made some regulatory proposals and implementation of incentive contrast according to stock options, restricted stock, incentive claims made envisaged.