Golden handcuffs syndrome金手铐症候群
This article concluded that ESO is one of the best equity based incentive, the problems are: the accounting treatment of ESO, the internal and external governance of ESO, the designing of ESO. ESO can still serve as a“Golden Handcuffs”for companies (especial for Hi-tech companies and emerging companies) after been improved.
本文通过分析认为,经理股票期权仍是一种非常好的激励制度,问题出在会计制度、内部治理、外部监管及期权设计上,通过这几个方面的改进,经理股票期权制度仍将发挥其“金手铐”的作用,尤其对高科技企业、新兴企业至关重要。
参考来源 - 经理人股票期权制度反思及中国的股权激励模式探索N-PLURAL（复数型名词） payments deferred over a number of years that induce a person to stay with a particular company or in a particular job 金手铐; 为使职工长期为公司工作而延期数年后才支付报酬 [非正式]