金融危机视野下股票期权机制的法律思考  

An Analysis on the System of Executive Stock Option from the View of Financial Crisis

作　　者：彭秀坤[1] 

机构地区：[1]西北大学法学院,陕西西安710069

出　　处：《河北法学》2009年第6期41-44,共4页Hebei Law Science

摘　　要：股票期权机制是现代公司股东提供的激励和约束经营者的重要法律制度,在世界各国已蔚然成风。金融危机的发生,又使股票期权机制成为争议的焦点。以金融危机为视野,对于股票期权机制的理论基础、法律特征重新进行审视,并在此基础上,详细考察股票期权机制现存的缺陷与不足,思考并探讨我国实践中对于股票期权机制的建立与健全。The executive stock option system is an important system by which the share-holders of modern corporations encourage and restrain their managers. This system has been popular in the world. After the financial crisis, the system of ESO has been the focus of the world again. Taking the view of the financial crisis, this paper examines the corresponding basic theory, and legal features of the system of ESO and analyzes the shortcomings of the system of the ESO. At last, this paper proposes some legal suggestions to improve the system of ESO in China.

关 键 词：金融危机 股票期权机制 缺陷 完善 

分 类 号：D913[政治法律—民商法学] F832.5[政治法律—法学]