摘要
股票期权制度作为一种有效的激励机制,它把经理人的利益和其对企业在未来发展中的贡献紧密地联系在一起,因此我国越来越多的企业采用这种制度。本文从我国推行股票期权制度过程中遇到的税收法律问题作了分析,并提出有效的对策建议。
Stock Option System is one of the effective encouraging ways that adopt to the development of modern enterprise systems.It closely links the managers＇ benefits and their contribution with the future expansion of enterprises.So more and more enterprises adopt executive stock option in China.This paper analyzes that Chinese enterprises meet with in process of ESP which was executed in china some difficulties in tax law.At last,it provides efficient countermeasures and suggestions.
出处
《特区经济》
北大核心
2007年第4期111-113,共3页
Special Zone Economy
关键词
股票期权
激励机制
税收
executive stock option
incentive system
tax
