2007•Yunnan Caijing Daxue xuebaoRequires access
Analysis on the Difference of Salary Incentive: Salary and Stock Options
Jing Li
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Abstract
Salary and stock options are two major forms of salary incentive for employees in modern enterprises.The two forms have many differences in attribute,incentive effect and tax policy.It is necessary for enterprise owners to find out and grasp the differences in order to establish the most suitable salary incentive system based on the risk degree,incentive effect and tax burden level of the two incentive forms while putting actual operation situation and the goal level of enterprises into consideration.