摘要
期股期权制度源于公司的迫切需求 ,它激励企业的员工完成任务。 1973年 ,期股期权合同交易诞生于芝加哥。在我国 ,国有企业的期股期权侧重于经营者的年终奖励 ,因此仍具有承包性质 ,没有摆脱承包制的固有弊端。对比西方国家的期股期权制度 ,我们应扫除其实施的法律障碍 。
Stock option system arise from management of company. It encourage staff to fulfill task. The transaction of stock option contract emerged from Chicago. In china, stock option of state owned enterprises laid particular emphasis on the year-end award of managers. It does not get rid of the defects of contract system. In contrast to the stock option of the western countries, we should clear out the legal obstacle on the procedure of implementation and word hard to make good outside condition.
