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高管股票期权的法律规制
引用本文:曾妮娜,向纯靖.高管股票期权的法律规制[J].山西省政法管理干部学院学报,2012,25(1):94-96.
作者姓名:曾妮娜  向纯靖
作者单位:1. 湖南师范大学,湖南长沙,410081
2. 北京装甲兵工程学院,北京,100072
摘    要:企业高管股票期权属于一种选择权,看涨期权,高管是股票期权的唯一持有者。现行法律规定存在着不足之处。须通过完善公司治理机构,健全证券市场法律法规,加强信息披露,健全外部监管制度等方面不断完善对高管股票期权制度的法律规制。

关 键 词:股票期权  行权条件  公司治理

On Legal Regulation to Executive Stock Options
ZENG Ni-na,XIANG Chun-jing.On Legal Regulation to Executive Stock Options[J].Journal of Shanxi Politics and Law Institute for Administrators,2012,25(1):94-96.
Authors:ZENG Ni-na  XIANG Chun-jing
Institution:1.Hunan Normal University,Changsha Hunan 410081; 2.Beijing Institute of Armored Force Engineering,Beijing 100072,China)
Abstract:Executive stock option is a kind of right to choose and call option,and executives are the only holders of stock options.There are some deficiencies in the current laws.We must improve legal regulation to the system of executive stock options continuously through improving corporate governance organizations,strengthening the laws and regulations of stock market,enhancing information disclosure,perfecting the system of external monitoring regulation,and so on.
Keywords:stock option  exercise conditions  corporate governance
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