The results show that firms with more growth opportunities and higher institutional investors holding have more probabilities to choose stock option motivation;
结果表明，当公司成长机会多、机构投资者持股比例高时，上市公司选择期权激励的概率就越高；
Accounting disposal of stock option is an important content in option motivation system. Stock option motivation can not be properly operated and carried out unless solving the accounting problem.
股票期权的会计处理是期权激励制度中非常重要的内容，不解决会计问题，股票期权激励就无法进行规范的操作和实施。
Compared with other motivation measures, stock option is an effective motivation mechanism in hi-tech enterprises.
相对其他激励手段，股票期权是高科技企业的一种有效激励机制。
As a motivation mechanism, stock option includes two interrelated contracts: compensation, buying and selling of stocks of the company.
股票期权作为一种机制，包含了薪酬及股票买卖两个有内在联系的合同。
As a motivation mechanism, stock option includes two interrelated contracts: compensation, buying and selling of stocks of the company.
股票期权作为一种机制，包含了薪酬及股票买卖两个有内在联系的合同。
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