中国股票期权制度的法律探析
发布时间：2018-08-28 10:44
【摘要】：股票期权计划在国外已成为对公司高级管理人员的一种成功的激励机制。股票期权制度是一个完整的系统，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，该计划在股票的来源，股票的发行对象，股票发行方式以及行权的法律后果等方面都存在着重重法律障碍。我国现行的股票期权是一种经营担保合同，“南橘北枳”的首要原因是法律制度上的障碍。我国工作者应结合我国国情积极引进国际上先进的公司证券法律规范，以消除股票期权计划在我国实施的法律障碍，，促进经济的发展。
[Abstract]:Stock option plan has become a successful incentive mechanism for senior managers abroad. Stock option system is a complete system, involving the company, securities, tax and accounting and other major areas of economic development. China's current law does not leave any room for the stock option system. In our country, there are many legal obstacles in the source of stock, the object of stock issue, the way of issuing stock and the legal consequence of exercising right. The current stock option is a kind of management guarantee contract in China. The primary reason of "orange and trifoliate orange" is the obstacle of legal system. In order to eliminate the legal obstacles to the implementation of the stock option plan in China and promote the economic development, our workers should actively introduce international advanced legal norms on corporate securities in the light of our country's national conditions.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：D922.29
[Abstract]:Stock option plan has become a successful incentive mechanism for senior managers abroad. Stock option system is a complete system, involving the company, securities, tax and accounting and other major areas of economic development. China's current law does not leave any room for the stock option system. In our country, there are many legal obstacles in the source of stock, the object of stock issue, the way of issuing stock and the legal consequence of exercising right. The current stock option is a kind of management guarantee contract in China. The primary reason of "orange and trifoliate orange" is the obstacle of legal system. In order to eliminate the legal obstacles to the implementation of the stock option plan in China and promote the economic development, our workers should actively introduce international advanced legal norms on corporate securities in the light of our country's national conditions.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：D922.29
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