经营者股票期权法律制度探析

Legal System of Executive Stock Options

经营者股票期权是公司经营者享有的在未来某特定的时间按预定价格购买一定数量本公司普通股的权利。西方国家已形成经营者股票期权法律制度。我国也已开始进行经营者股票期权方面的尝试,但全面推行经营者股票期权制度存在法律障碍,需改革现行法律制度。

Executive Stock Option means that the person executing the stock option has a right to buy certain amount of common stock of his company, within a certain time frame at a predeter mined price. The system of executive stock option has been in use in western countries and also on trial in China. Although China has an enaited law to govern the use of executive stock option, the law is inadequate and causes problems,China needs to tight the laws.