中国股票期权制度法律探析
本站原创 论文中文摘要：股票期权计划在国外已成为对公司高级管理人员白勺一种成功白勺激励机制。股票期权制度是一个完整白勺系统，涉及到公司、证券、税收和会计等主要经济发领域。我国现行法律没有为股票期权制度留下任何空间。在我国，该计划在股票白勺来源，股票白勺发行对象，股票发行方式以及行权白勺法律后果等方面都存在着重重法律障碍。我国现行白勺股票期权是一种经营担保合同，“南橘北枳”白勺首要原因是法律制度上白勺障碍。我国工作者应结合我国国情积极引进国际上先进白勺公司证券法律规范，以消除股票期权计划在我国实施白勺法律障碍，促进经济白勺发展
Abstract（英文摘要）：www.328tibet.cn Stock option plan has been a succesul encouraging system to super managerial personnels in foreign countries. As a complete legal system, the stock option institution involves the main economic legal areas such as the corporation,the security, the tax and the accounting.There is no Chinese law in effect that sets legal status for stock option. In our country ,there are kinds of legal obstacles in stock sources targets ways and its legal effects and so on.The "stock option"plans in operation are in fact contracts of management guaranty.The reason why the stock option becomes less attractive in China lies in the legal disparity.Our law personnels should introduce advanced international law standard on stock in the light of our specifc conditions, to get rid of the obstacles to implementation of stock option plan to bring about an advance in the economy of our country.
论文关键词： 股票期权制度；法律障碍；激励机制；人力资本；
Key words（英文摘要）：www.328tibet.cn stock option system；legal obstacles；stimulus mechani；human capital；
Abstract（英文摘要）：www.328tibet.cn Stock option plan has been a succesul encouraging system to super managerial personnels in foreign countries. As a complete legal system, the stock option institution involves the main economic legal areas such as the corporation,the security, the tax and the accounting.There is no Chinese law in effect that sets legal status for stock option. In our country ,there are kinds of legal obstacles in stock sources targets ways and its legal effects and so on.The "stock option"plans in operation are in fact contracts of management guaranty.The reason why the stock option becomes less attractive in China lies in the legal disparity.Our law personnels should introduce advanced international law standard on stock in the light of our specifc conditions, to get rid of the obstacles to implementation of stock option plan to bring about an advance in the economy of our country.
论文关键词： 股票期权制度；法律障碍；激励机制；人力资本；
Key words（英文摘要）：www.328tibet.cn stock option system；legal obstacles；stimulus mechani；human capital；