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经理股票期权始于20世纪70年代,是西方近20年来兴起的一种用来激励经理人员的报酬制度。股票期权创造性的以股票升值所产生的差价作为对企业经营人员人力资本的一种补偿,成功地将经营人员的个人目标与公司的长期利益结合起来。本文阐述了经理股票期权运行的法律环境,分析了我国实行经理股票期权的法律障碍,并提出了相关对策。
Manager stock options began in the 1970s, a kind of remuneration system used to motivate managers in the West in the recent 20 years. The creative spread of stock options, which is based on the stock appreciation, serves as a compensation for the human capital of business people and successfully combines the personal goals of business people with the long-term interests of the company. This article elaborates the legal environment for managers to run stock options, analyzes the legal barriers to the implementation of manager stock options in our country, and puts forward some countermeasures.