国有控股上市公司股权激励制度法律环境探析

Discussion on legal environment of state-owned listed company equity incentive system

简述了我国国有上市公司股权激励的现状,回顾了国有上市公司进行股权激励的政策变迁,对国有控股上市公司实施股权激励的法律依据、实施程序及披露、会计处理、纳税事宜等制度环境进行了初步探析,最后对国有控股上市实施股权激励制度的法律环境进行了整体评价。

This article gives a brief description on current status of state.owned listed company equity incentive system and reviews the policy reformations of that, the system environment on legal basis.implementation procedure and disclosure, accounting treatment and tax return and so on of state-owned listed company equity incentive is primary discussed, a whole evaluation on legal environment of which is carried out at last.