股票期权制度之发展走向

Developing Trend of Stock Option Institution

股票期权制度在西方国家已发展了半个多世纪,成为一项使公司与公司雇员皆能双赢的现代企业制度。当代英美法系国家与大陆法系国家对该制度均进行了相关立法。近年来该项法律制度呈现出新的特点,这对中国先进企业制度的建立也有着相当深刻的意义。

The stock option institution came into being half a century ago and has been bi-laterally beneficial for both employers and employees in contemporary enterprise system.The relative legislations have been set up not only in the common law countries but also in the civil law countries.Recently,some new characteristics of these legislations have emerged,which will be of great importance to the establishment of China s enterprise system.