| Stock option plan has been a successful encouraging system to super managerial personnels in foreign countries. As a complete legal system, the stock option institution involves the main economic legal areas such as the corporation,the security, the tax and the accounting.There is no Chinese law in effect that sets legal status for stock option. In our country ,there are kinds of legal obstacles in stock sources targets ways and its legal effects and so on.The "stock option"plans in operation are in fact contracts of management guaranty.The reason why the stock option becomes less attractive in China lies in the legal disparity.Our law personnels should introduce advanced international law standard on stock in the light of our specifc conditions, to get rid of the obstacles to implementation of stock option plan to bring about an advance in the economy of our country. |
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