【摘要】：股票期權計劃在國外已成為對公司高級管理人員的一種成功的激勵機制。股票期權制度是一個完整的系統(tǒng)，涉及到公司、證券、稅收和會計等主要經(jīng)濟發(fā)領域。我國現(xiàn)行法律沒有為股票期權制度留下任何空間。在我國，該計劃在股票的來源，股票的發(fā)行對象，股票發(fā)行方式以及行權的法律后果等方面都存在著重重法律障礙。我國現(xiàn)行的股票期權是一種經(jīng)營擔保合同，“南橘北枳”的首要原因是法律制度上的障礙。我國工作者應結合我國國情積極引進國際上先進的公司證券法律規(guī)范，以消除股票期權計劃在我國實施的法律障礙，，促進經(jīng)濟的發(fā)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.
【學位授予單位】：黑龍江大學
【學位級別】：碩士
【學位授予年份】：2004
【分類號】：D922.29

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