摘要
经理股票期权始于20世纪70年代,是西方近20年来兴起的一种用来激励经理人员的报酬制度。股票期权创造性的以股票升值所产生的差价作为对企业经营人员人力资本的一种补偿,成功地将经营人员的个人目标与公司的长期利益结合起来。本文阐述了经理股票期权运行的法律环境,分析了我国实行经理股票期权的法律障碍,并提出了相关对策。
Executive Stock Option started from seventies last century, it was a pay system, which used to encourage managers in recent twenty years in western countries. Stock Option uses the price difference resulting from the stock appreciation as compensation for manpower capital of the company抦anage people, and combines the self-goal of the manage people with the long-term interests of the company successfully. This paper elaborates the legal environment of Executive Stock Option operation, analyzes the legal obstacle of carrying out Executive Stock Option in our country, and puts forward related countermeasures.
出处
《甘肃政法成人教育学院学报》
2004年第2期46-49,共4页
Journal of Adults Education of Gansu Political Science and Law Institute
