摘要
目前 ,在我国实施股票期权存在着认识上的障碍、法规的冲突和缺失以及操作上的诸多困难。这些问题产生的根本原因在于转轨时期我国公司治理结构和治理机制本身的制度性缺陷 。
At present,the existence of congnitive barrier,law conflict and the difficulities in operation stock option are essentially due to the administration of our companies′ system during the transformation,besides,the drawback of the system itself,meanwhile,it concerns with our specific social and economic condition and the castoms of history and culture.
出处
《延安大学学报(社会科学版)》
2002年第2期45-47,70,共4页
Journal of Yan'an University (Social Sciences Edition)
关键词
股票期权
认识障碍
法规冲突
操作困难
stock option
cognitive barrier
law conflict
difficulty in operation