离婚诉讼中股票期权分割研究  

Research on Stock Option Division in Divorce Litigation

作　　者：潘晓霞 PAN Xiaoxia(Department of Management,Taiyuan University,Taiyuan 030032,Shanxi,China)

机构地区：[1]太原学院管理系,山西太原030032

出　　处：《安康学院学报》2023年第3期119-123,共5页Journal of Ankang University

基　　金：山西省哲学社会科学规划课题“习近平法治思想融入本科法学课程之建设研究”(2022YJ144)。

摘　　要：近年来离婚诉讼中股票期权分割越来越普遍,而《民法典·婚姻家庭编》未对股票期权作出明确规定,导致司法层面出现分割困境。离婚诉讼中股票期权分割之司法争议主要体现在法院对股票期权的性质认定不一、夫妻共同财产认定不同、离婚财产分割方式不一等方面。基于此,文章将股票期权分为婚前取得婚内行权、婚前取得婚外行权、婚内取得婚内行权和婚内取得婚外行权的四种情形,根据不同情形提出具体分割方式,以期从实证角度完善离婚诉讼中股票期权分割之立法构建。In recent years,the division of stock option has become more and more common in divorce proceedings,but there is no explicit provision on stock option in the Civil Code of China.The judicial practice dilemma of the division of stock option in divorce proceedings is mainly embodied in the court's different cognizance of the nature of stock option,the couple's joint property and the way of division.Based on this,the article proposes that the nature of stock options acquired during marriage should be correctly defined,the paper divides the stock option into four types:the right to exercise in marriage before marriage,the right to exercise outside marriage before marriage,the right to exercise in marriage and the right to exercise outside marriage,in order to improve the empirical perspective of divorce proceedings in the division of stock options legislation.

关 键 词：离婚诉讼 股票期权 夫妻共同财产 行权 股票期权收益 

分 类 号：D923.9[政治法律—民商法学]