试析股票期权计划在我国实施的法律障碍

On Legal Obstacles to Implementation of Stock Option Plan in Our Country

股票期权计划在国外已成为对公司高级管理人员的一种成功的激励机制。但若在我国实施，该计划却在股票的来源、股票发行的对象、股票发行的方式以及行权的法律后果等方面都存在着重重法律障碍。我国法律工作者应结合我国国情积极引进国际上先进的公司证券法律规范，以消除股票期权计划在我国实施的法律障碍，促进经济的发展。

Stock option plan has been a successful encouraging stystem to super managerial personnels in foreign countries. But in our country, there are kinds of legal opstacles in stock sources, targets, ways and its legal effects and so on. Our law personnels should introduce advanced international law standard on stock in the light of our specific conditions, to get rid of the obstacles to implementation of stock option plan to bring about an advance in the economy of our country.