论文部分内容阅读
实施经营者股票期权计划所需股票来源的解决是经营者股票期权计划具备可操作性的主要基础,否则股票期权计划便成为无源之水,无木之林。美国通常采用发行新股和股票回购取得所需股票。但是,此种做法在国内由于《公司法》的限制而有相当的局限性。考虑到目前我国的法律、法规、政策及相关的约束条件,以及各地各企业的实践情况,本文认为,我国上市公司股票期权计划实施中的股票来源可以从以下几个方案中寻求解决途径。
The solution to the stock source required to implement the stock option plan of the operator is the main basis for the operator’s stock option plan to be operational. Otherwise, the stock option plan becomes a passive water without a forest. The United States usually uses the issue of new shares and stock repurchases to obtain the required shares. However, this practice has considerable limitations in the country due to the limitations of the “Company Law.” Considering the current laws, regulations, policies and related constraints in our country, as well as the practice of various enterprises in our country, this paper argues that the source of stocks in the implementation of the stock option plan of listed companies in our country can be solved from the following solutions.