摘要
公司授予股票期权是一种选择权要约行为 ,作为该要约客体的股票期权是民法上的“期待权”。股票期权法律制度是一个完整的体系 ,涉及到公司、证券、税收和会计等主要经济法领域。除了合同法之外 ,我国现行法律没有为股票期权留下任何空间。现行股票期权是一种经营担保合同 ,“南橘北枳”
Granting is an offer of option.The object of the offer is expectant right in civil law.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,Except for the contract law.there is no Chinese law in effect that sets legal status for stock option.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.
出处
《中国法学》
CSSCI
北大核心
2001年第3期28-38,共11页
China Legal Science
