Abstract: In order to improve the incentive efficiency of stock options, the job evaluation of managers must be confirmed. The indexes which can evaluate them are not the accurate data. There are many factors that influence the job evaluation of managers. So a multi-level index system was made, and a synthesized math model was found. The method of fuzzy math was used to solve the question. The results can be used to measure if the managers should be given stock options, and how many are they given.

Key words: Stock options , Job evaluation , Incentive efficiency

摘要： 为了提高股票期权激励效率,需要全面评价经理人员即期权受益人的业绩水平。经理人员业绩水平
的确定具有模糊的特征。通过分析影响高管人员业绩水平的因素,提出一个多层次评价指标体系,建立模糊综合评
价模型对高层管理人员的业绩水平进行综合评价。评价结果可作为确定股票期权的受益人是否授予或授予多少股
票期权的参考指标。

关键词: 股票期权 , 业绩评价 , 激励效率