摘要
企业高管股票期权属于一种选择权,看涨期权,高管是股票期权的唯一持有者。现行法律规定存在着不足之处。须通过完善公司治理机构,健全证券市场法律法规,加强信息披露,健全外部监管制度等方面不断完善对高管股票期权制度的法律规制。
Executive stock option is a kind of right to choose and call option,and executives are the only holders of stock options.There are some deficiencies in the current laws.We must improve legal regulation to the system of executive stock options continuously through improving corporate governance organizations,strengthening the laws and regulations of stock market,enhancing information disclosure,perfecting the system of external monitoring regulation,and so on.
出处
《山西省政法管理干部学院学报》
2012年第1期94-96,共3页
Journal of Shanxi Politics and Law Institute for Administrators
关键词
股票期权
行权条件
公司治理
stock option
exercise conditions
corporate governance
