摘要
限制性股票是当前上市公司实施股权激励的主流方式之一。有关股权激励的法律法规将确定限制性股票授予日的具体界判标准的自由裁量权授予上市公司,由于各上市公司的主观认识不同或故意操纵,即便各上市公司在遵循既有关于股权激励法律法规的前提下,所用确定限制性股票授予日的具体界判标准亦有所不同。但在整体上,依据债权法原理、合同法的具体规定以及有关股权激励的现行规范性文件,通过系统分析,能够得出结论:法律上所指的授予日应是实施股权(限制性股票)激励的公司依法完成权益授权、登记、公告等相关程序的日期,即授予限制性股票该等给付之债履行完备且予以公告之公告日。
The restricked stock is one of main instruments of stockholder's rights inspiring that are applied by the listed companies.The rules are not so precise to regulate stockholder's rights inspiring that the listed company's discretion rights that is conferred on by the related rules are too loose to form a series of appropriate and concerted standards which should be used to ascertain the grant date,therefore it will result that different entity can get the grant date fixed on different date even if the restricked stock is same,and the fact just like this.However,from the analysis based on the object and principle of the laws ang rules that regulate the actions of equity incentive,this paper draws a conclusion that the grant date is the right date when the necessary procedures,such as grant,register,bulletin and so on,have been fulfilled,namely the date when the event that the stricked stock has been conferred to the incented person has been bulletined.
出处
《兰州石化职业技术学院学报》
2011年第3期37-40,共4页
Journal of Lanzhou Petrochemical Polytechnic
基金
甘肃省高校研究生导师科研项目基金(1015-04)
兰州石化职业技术学院教研基金(J08-08)
关键词
股权激励
股份支付协议
限制性股票
授予日
Stoekholder's rights inspiring
share-based payment arrangement
restricted stock
grant date