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題名 台灣員工選擇權之制度設計
作者 馬千翔
貢獻者 林炯垚<br>劉玉珍
馬千翔
關鍵詞 員工選擇權
日期 2002
上傳時間 18-Sep-2009 13:43:59 (UTC+8)
摘要 對國外的高科技產業公司而言,員工選擇權制度己經是公司文化的一部分的,員工選擇權制度己經成為公司是否能吸引、留住優秀員工以形成公司競爭優勢的必要工具。美國現今已有約1千1百萬員工參加員工選擇權制度,自1992年起到今日,參與的人數已經增加十倍,且員工選墿制度己經散佈到其他的產業之中的,如STARBUCKS。並且隨著廣泛的員工選擇權制度的實施,員工選擇權制度己經由管理層慢慢的推廣到基層員工,所以對許多公司而言,是否有員工選擇權制度已經成為公司是否能吸引、留住優秀員工以形成司競爭優勢的關鍵。
參考文獻 1.范欽舜(2000)員工認股權
2.Joseph S. Stern and Michael Gray, CPA(2000),Employee Stock Option. In U.S
3.Alan Levinsohn , “The Cost of Stock Option” ,Strategic Finance, Oct 2000,
p89-90
4.Anonymous, “Software Solution Ease Administration, Communication Challenges of Broad-Based Stock Option Plans” ,Employee Benefit Plan Review, Jul 1998, p53-54
5.Catherine Newton,“Planning Opportunities with Stock Options”, Journal of Financial Planning, Sep 2000, p96-106
6.Don Delves, “Balancing The Cost and Benefits of Options :How to Solve The Stock Option Bind” ,Compensation and Benefits Review, Mar/Apr 2000,p51-56
7.Donald R Fraser, D Scott Lee, Joseph J Resing and Wanda A Wallace,”Political Costs and The Fate of The FASB Proposal to Recognize The Costs of Employee Stock Options” , Journal of Financial Statement Analsis, Winter 1998, p67-79
8.Donna Gardoner Schumell, “Understanding Incentive and Non-qualified Stock Option” ,Trust and Estates, Sep 2000,p22-24
9.Fife, Raymond W, “How to Design A Successful Pre-IPO Stock Option Program”, Compensation and Benefit Review, Mar/Apr 1995,p63-71
10.Glenn James, “Advice for Companies Planning to Issue Stock Options”, The Tax Adviser, Feb 1999,p79-82
11.James H Ray, “Using Stock Options to Build Employee ealth”, Afp Exchange, Summer 2000,p46-49
12.Jeff Staiman and Kerry Tompson, “Designing and Implementing A Broad-Based Stock Option Plan” , Compensation and Benefits Review ,Jul/Aug 1998,p23-35
13.Jerry M Newman and Melissa Waite, “Do Broad-Based Stock Options Creat Value?” ,Compensation and Benefits Review, Jul/Aug 1998, p78-86
14.John E. Core and Wayne R. Guay. “Stock Option Plans for Non-executive Employees” ,Journal of Financial Economics, Oct 2000, p45-66
15.Micheal G Goldstein, Willian A Drennan and Matthew J Madsen, “Coverting of Financial Service Professionals” ,Journal of Financial Service Professionals” ,May 2000, p34-52
16.Mozes, Haim A, “An Upper Bound for The Firm’s Cost of Employee Stock Options” , Financial Management, Winter 1995, p66-83
17.N.K.Chidambaran and Nagpurnanand R. Prabhala, “Executive Stock Option Repricing, Internal Governance Mechanisms, and Management Turnover” JEL Classification, Feb 2001, p25-56
18. Paul L Gilles, “Alternatives for Stocks Options” ,HR Magazine, Jan 1999, p40-48
19.Reid Linney, “Stock Option Reprising: What Now?” ,Compensation and Benefits Review, Nov/Dec 1999, p31-40
20.Robert S Barnett, “Nonqualified Stock Options” , The CPA Journal, Aug 1999, p70-71
21.Robert Siwicki, “The gifting of Stock Options as An Estate Planning Strategy” Trust and Estates, Nov 1999, p49-60
22.Sonja Lepkowski, “Compensatory Stock Option”, The CPA Journal, Sep 2000, p56-58
23.Sue Burzawa, “Broad-Based Stock Option Plans Are Used to Attarct, Retain, and Motivate Employee” , Employee Benefit Plan Review, Jul 1998, p46-50
24.Stephenie Overman, “Stock Option: Reprising or Hold Fast?” HR Magazine, Apr 1999, p82-91
25.Victoria M Trumbower, “Optimizing Stock Option Strategies for Corporate Executives” , Tax Management Estates, Jul 2000, p163-193
描述 碩士
國立政治大學
企業管理研究所
88355036
91
資料來源 http://thesis.lib.nccu.edu.tw/record/#N2003000010
資料類型 thesis
dc.contributor.advisor 林炯垚<br>劉玉珍zh_TW
dc.contributor.author (Authors) 馬千翔zh_TW
dc.creator (作者) 馬千翔zh_TW
dc.date (日期) 2002en_US
dc.date.accessioned 18-Sep-2009 13:43:59 (UTC+8)-
dc.date.available 18-Sep-2009 13:43:59 (UTC+8)-
dc.date.issued (上傳時間) 18-Sep-2009 13:43:59 (UTC+8)-
dc.identifier (Other Identifiers) N2003000010en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/35074-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 企業管理研究所zh_TW
dc.description (描述) 88355036zh_TW
dc.description (描述) 91zh_TW
dc.description.abstract (摘要) 對國外的高科技產業公司而言,員工選擇權制度己經是公司文化的一部分的,員工選擇權制度己經成為公司是否能吸引、留住優秀員工以形成公司競爭優勢的必要工具。美國現今已有約1千1百萬員工參加員工選擇權制度,自1992年起到今日,參與的人數已經增加十倍,且員工選墿制度己經散佈到其他的產業之中的,如STARBUCKS。並且隨著廣泛的員工選擇權制度的實施,員工選擇權制度己經由管理層慢慢的推廣到基層員工,所以對許多公司而言,是否有員工選擇權制度已經成為公司是否能吸引、留住優秀員工以形成司競爭優勢的關鍵。zh_TW
dc.description.tableofcontents 第一章 員工選擇權簡介
第一節:員工選擇權的現況與趨勢
第二節:員工選擇權的實行目的
第三節:公司實行員工選擇權該有的配套措施

第二章 員工選擇權制度之目的
第一節:公司給付給員工選擇的目的
第二節:公司的策略目標與認股權的結合
第三節:選擇權的種類
第四節:選擇權的替代方案

第三章 員工選擇權計劃
第一節:設計員工認股權的時機和階段
第二節:員工選擇權在產業中的應用
第三節:員工選擇權在產業中的應用
第四節:未上市、上櫃公司的員工選擇權

第四章 員工選擇權之成本
第一節:成本項目
第二節:估算模型

第五章 員工選擇權的風險控管與重新定價
第一節:員工選擇權制度的可能風險
第二節:風險控管
第三節:員工選擇權的重新定價
zh_TW
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dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#N2003000010en_US
dc.subject (關鍵詞) 員工選擇權zh_TW
dc.title (題名) 台灣員工選擇權之制度設計zh_TW
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 1.范欽舜(2000)員工認股權zh_TW
dc.relation.reference (參考文獻) 2.Joseph S. Stern and Michael Gray, CPA(2000),Employee Stock Option. In U.Szh_TW
dc.relation.reference (參考文獻) 3.Alan Levinsohn , “The Cost of Stock Option” ,Strategic Finance, Oct 2000,zh_TW
dc.relation.reference (參考文獻) p89-90zh_TW
dc.relation.reference (參考文獻) 4.Anonymous, “Software Solution Ease Administration, Communication Challenges of Broad-Based Stock Option Plans” ,Employee Benefit Plan Review, Jul 1998, p53-54zh_TW
dc.relation.reference (參考文獻) 5.Catherine Newton,“Planning Opportunities with Stock Options”, Journal of Financial Planning, Sep 2000, p96-106zh_TW
dc.relation.reference (參考文獻) 6.Don Delves, “Balancing The Cost and Benefits of Options :How to Solve The Stock Option Bind” ,Compensation and Benefits Review, Mar/Apr 2000,p51-56zh_TW
dc.relation.reference (參考文獻) 7.Donald R Fraser, D Scott Lee, Joseph J Resing and Wanda A Wallace,”Political Costs and The Fate of The FASB Proposal to Recognize The Costs of Employee Stock Options” , Journal of Financial Statement Analsis, Winter 1998, p67-79zh_TW
dc.relation.reference (參考文獻) 8.Donna Gardoner Schumell, “Understanding Incentive and Non-qualified Stock Option” ,Trust and Estates, Sep 2000,p22-24zh_TW
dc.relation.reference (參考文獻) 9.Fife, Raymond W, “How to Design A Successful Pre-IPO Stock Option Program”, Compensation and Benefit Review, Mar/Apr 1995,p63-71zh_TW
dc.relation.reference (參考文獻) 10.Glenn James, “Advice for Companies Planning to Issue Stock Options”, The Tax Adviser, Feb 1999,p79-82zh_TW
dc.relation.reference (參考文獻) 11.James H Ray, “Using Stock Options to Build Employee ealth”, Afp Exchange, Summer 2000,p46-49zh_TW
dc.relation.reference (參考文獻) 12.Jeff Staiman and Kerry Tompson, “Designing and Implementing A Broad-Based Stock Option Plan” , Compensation and Benefits Review ,Jul/Aug 1998,p23-35zh_TW
dc.relation.reference (參考文獻) 13.Jerry M Newman and Melissa Waite, “Do Broad-Based Stock Options Creat Value?” ,Compensation and Benefits Review, Jul/Aug 1998, p78-86zh_TW
dc.relation.reference (參考文獻) 14.John E. Core and Wayne R. Guay. “Stock Option Plans for Non-executive Employees” ,Journal of Financial Economics, Oct 2000, p45-66zh_TW
dc.relation.reference (參考文獻) 15.Micheal G Goldstein, Willian A Drennan and Matthew J Madsen, “Coverting of Financial Service Professionals” ,Journal of Financial Service Professionals” ,May 2000, p34-52zh_TW
dc.relation.reference (參考文獻) 16.Mozes, Haim A, “An Upper Bound for The Firm’s Cost of Employee Stock Options” , Financial Management, Winter 1995, p66-83zh_TW
dc.relation.reference (參考文獻) 17.N.K.Chidambaran and Nagpurnanand R. Prabhala, “Executive Stock Option Repricing, Internal Governance Mechanisms, and Management Turnover” JEL Classification, Feb 2001, p25-56zh_TW
dc.relation.reference (參考文獻) 18. Paul L Gilles, “Alternatives for Stocks Options” ,HR Magazine, Jan 1999, p40-48zh_TW
dc.relation.reference (參考文獻) 19.Reid Linney, “Stock Option Reprising: What Now?” ,Compensation and Benefits Review, Nov/Dec 1999, p31-40zh_TW
dc.relation.reference (參考文獻) 20.Robert S Barnett, “Nonqualified Stock Options” , The CPA Journal, Aug 1999, p70-71zh_TW
dc.relation.reference (參考文獻) 21.Robert Siwicki, “The gifting of Stock Options as An Estate Planning Strategy” Trust and Estates, Nov 1999, p49-60zh_TW
dc.relation.reference (參考文獻) 22.Sonja Lepkowski, “Compensatory Stock Option”, The CPA Journal, Sep 2000, p56-58zh_TW
dc.relation.reference (參考文獻) 23.Sue Burzawa, “Broad-Based Stock Option Plans Are Used to Attarct, Retain, and Motivate Employee” , Employee Benefit Plan Review, Jul 1998, p46-50zh_TW
dc.relation.reference (參考文獻) 24.Stephenie Overman, “Stock Option: Reprising or Hold Fast?” HR Magazine, Apr 1999, p82-91zh_TW
dc.relation.reference (參考文獻) 25.Victoria M Trumbower, “Optimizing Stock Option Strategies for Corporate Executives” , Tax Management Estates, Jul 2000, p163-193zh_TW