境内个人参与境外上市公司员工持股和认股期权计划的相关外汇管理问题  

The Foreign Exchange Administration of the Involvement of Domestic Individuals in the Employee Stock Ownership Plans and Share Option Schemes of Overseas Listed Companies

作　　者：王舒婷[1] 

机构地区：[1]中国人民银行上海总部,上海200120

出　　处：《上海金融》2010年第11期90-92,共3页Shanghai Finance

摘　　要：随着国内公司实施员工持股计划和认股期权计划的不断增多,境内个人参与境外上市公司员工持股计划和认股期权计划越来越成为个人跨境资金活动的重要组成部分,本文分析了对跨境员工持股计划和认股期权计划外汇管理的现状和难点,并提出完善外汇管理政策的有关建议。As more and more domestic companies implement employee stock ownership plans and share option schemes, the involvement of domestic individuals in the employee stock ownership plans and share option schemes of overseas listed companies becomes an important part of individual cross-border capital flows. The article analyzes the current situation and difficulties in the foreign exchange administration of the involvement of domestic individuals in the employee stock ownership plans and share option schemes of overseas listed companies, and puts forward several policy suggestions.

关 键 词：境内个人参与境外上市公司员工持股和认股期权计划:外汇管理 

分 类 号：F830.94[经济管理—金融学]