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伴随着经济的发展,我国的分配制度越来越显现出其弊端。为了使分配制度更好地体现其激励功能,特别是对企业高级管理人员的激励,一些企业尝试了引进股票期权计划。股票期权计划发源于美国,目前发展己经比较完善,但我国在引进股票期权计划时,由于客观条件的限制,需要对其进行适当改革。那么,在我国现行的公司法律体系下,推行股票期权制度会遇到哪些法律问题呢?本文试图从这方面作一些粗浅的探讨。
With the development of economy, the distribution system in our country shows its drawbacks more and more. In order for the distribution system to better reflect its incentive functions, especially for senior executives, some companies have tried to introduce stock option plans. The stock option plan originates in the United States. At present, the development of the stock option plan has been relatively complete. However, when introducing the stock option plan in our country, due to the restriction of objective conditions, China needs to reform it appropriately. So, under the current corporate legal system of our country, what legal problems will be encountered when implementing the stock option system? This article attempts to make some superficial discussions in this respect.