股票期权的法律分析

发布时间：2018-04-16 00:15

本文选题：股票期权 + 实施　；参考：《苏州大学》2006年硕士论文

【摘要】： 自1952年美国菲泽尔(Feizeer)公司为了避税第一个推出面向所有雇员的股票期权计划以来，股票期权制度作为对经理人员传统薪酬制度的补充，已成为西方发达国家公司行之有效的一种激励机制。作为一种激励经理人员的报酬制度，，股票期权创造性地以股票升值所产生的差价作为对企业经理人员人力资本之补偿，成功地将经理人员的个人目标与公司的长期利益结合起来。本文阐释了股票期权之内涵、法律特征，分析了我国施行经理股票期权之法律障碍，结合我国试行之实践，对股票期权实施上如何完善的相关问题进行阐述：包括修改《公司法》及《证券法》的相关内容，以解决推行股票期权制度所需的股票来源及解决股票期权制度实施的收益兑现机制等问题；修改《劳动法》，确认股票期权是经理人员薪酬体系中的一部分；制定专门规范，构建股票期权法律体系。修订财税法，给经理人员从股票期权中实际利得优惠；建立与股票期权制度相配套的会计处理法则，以期其在中国本土化环境中得到规范运作。
[Abstract]:Since the first stock option scheme for all employees was introduced in 1952 in order to avoid tax, the stock option system has been used as a supplement to the traditional compensation system for managers.It has become an effective incentive mechanism for companies in western developed countries.As a reward system to encourage managers, stock options creatively compensate the human capital of managers with the difference caused by stock appreciation.Successfully combine the personal goals of managers with the long-term interests of the company.This paper explains the connotation and legal characteristics of stock options, analyzes the legal obstacles to the implementation of executive stock options in China, and combines the practice of our country with the practice of implementing executive stock options.This paper expounds how to improve the implementation of stock options, including the revision of Company Law and the relevant contents of Securities Law.In order to solve the problems such as the stock source needed to carry out the stock option system and the mechanism of earning the income from the implementation of the stock option system, to amend the Labor Law, to confirm that the stock option is a part of the executive compensation system, and to formulate special regulations,Construct the legal system of stock option.The financial and tax law should be revised to give managers the actual benefits from stock options, and the accounting treatment rules corresponding to the stock option system should be set up in order to get a standardized operation in the localization environment of China.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D922.291.91;D922.287

【引证文献】