股票期权的法律规制是一个系统立法。针对现行法律对股票期权实施中的诸多障碍与空白之处,建议适当修改公司法、证券法,制定股票期权的专门规范,建立适合国情的股票期权税收制度与会计准则,以推动我国股票期权制度向前发展。 The legal regulation of stock options is a system of legislation. In view of the many obstacles and gaps in the implementation of the stock options in the current law, it is suggested that the Company Law and Securities Law should be amended as appropriate and the special norms of the stock options should be formulated, and the tax system and accounting standards of the stock options should be established so as to promote China’s stock option system moving forward.