我国股票期权保障制度一致性研究.docVIP

摘 要 股票期权是理论研究和实践的热点和焦点。我国引入制度，是为了损害利益。但是，由于经验和理论准备不充分，很多，本文从入手，分析我国，股票期权障碍，寄希望于制度上完善。为完成上述目标，本文比较研究和实证分析方法，股票期权对比研究，是对股票期权的。笔者首先介绍股票期权第二是对我国股票期权我国股票期权实践中存在的问题第三是在前部分基础上，该部分就进行论述Stock option is a hot incentive theory issue that theorists and practicing focus on. Stock option is introduced to our country,in order to overcome the disadvantages caused by the separation of ownership and operate rights,and prevent operator uses the dominant position to damage the owners interests,then encourage operators to fulfill their duties and do diligent efforts for the overall interests of the company.Finally ultimately improve the company to achieve maximum performance and bring about all parties interests.However,due to the inadequate theory and practice experience,stock options in practice have many problems.The most basic reason is the guarantee system of stock options,relevant laws and regulations inconsistent with accounting constraints. The paper starts from the consistency of security system of stock option. Through the case, analyzing the current situation and cause to inconsistency of China current protection system of stock options.Compared to the development of American experience,we can find obstacles which needed to overcome in our stock option system and hope to achieve the ultimate goal which realize unified stock option system.To accomplish these goals,comparative research and empirical analysis method are complementary that based on micro analysis method.First as the assistant to the consistency of stock option system for micro analysis,we can conclude the consistency of principle and the judgment standard,also can apply this standard in the empirical analysis of the specific case,in the end,we can research the status and causes of inconsistency and with comparing the the systems of United States,get the unified way and method to unified our stock option system. The article mainly consists of four parts: The first part is to ensure consistency of stock option sy