本文選題：股票期權 + 實施　； 參考：《蘇州大學》2006年碩士論文

【摘要】： 自1952年美國菲澤爾(Feizeer)公司為了避稅第一個推出面向所有雇員的股票期權計劃以來，股票期權制度作為對經理人員傳統(tǒng)薪酬制度的補充，已成為西方發(fā)達國家公司行之有效的一種激勵機制。作為一種激勵經理人員的報酬制度，，股票期權創(chuàng)造性地以股票升值所產生的差價作為對企業(yè)經理人員人力資本之補償，成功地將經理人員的個人目標與公司的長期利益結合起來。 本文闡釋了股票期權之內涵、法律特征，分析了我國施行經理股票期權之法律障礙，結合我國試行之實踐，對股票期權實施上如何完善的相關問題進行闡述：包括修改《公司法》及《證券法》的相關內容，以解決推行股票期權制度所需的股票來源及解決股票期權制度實施的收益兌現(xiàn)機制等問題；修改《勞動法》，確認股票期權是經理人員薪酬體系中的一部分；制定專門規(guī)范，構建股票期權法律體系。修訂財稅法，給經理人員從股票期權中實際利得優(yōu)惠；建立與股票期權制度相配套的會計處理法則，以期其在中國本土化環(huán)境中得到規(guī)范運作。
[Abstract]:Since the first stock option scheme for all employees was introduced in 1952 in order to avoid tax, the stock option system has been used as a supplement to the traditional compensation system for managers.It has become an effective incentive mechanism for companies in western developed countries.As a reward system to encourage managers, stock options creatively compensate the human capital of managers with the difference caused by stock appreciation.Successfully combine the personal goals of managers with the long-term interests of the company.This paper explains the connotation and legal characteristics of stock options, analyzes the legal obstacles to the implementation of executive stock options in China, and combines the practice of our country with the practice of implementing executive stock options.This paper expounds how to improve the implementation of stock options, including the revision of Company Law and the relevant contents of Securities Law.In order to solve the problems such as the stock source needed to carry out the stock option system and the mechanism of earning the income from the implementation of the stock option system, to amend the Labor Law, to confirm that the stock option is a part of the executive compensation system, and to formulate special regulations,Construct the legal system of stock option.The financial and tax law should be revised to give managers the actual benefits from stock options, and the accounting treatment rules corresponding to the stock option system should be set up in order to get a standardized operation in the localization environment of China.
【學位授予單位】：蘇州大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：D922.291.91;D922.287

【引證文獻】

相關碩士學位論文 前1條

1 梁軒瑞;構建我國股票期權制度之探討[D];暨南大學;2010年

本文編號：1756447