Analysis Of The Laws Of The Stock Option System Operators

Executive Stock Option System (ESO) is with the formulation and development of the modern company's system of the 20th century, deepening to the research of the administration structure question in joint-stock company progressively and putting forward. The separation of ownership and managing rights makes it necessary to establish the mechanism of balance of rights with a corporation. Set up and amplify the administrator's encouragement and tied mechanism, for advancing China's nationalized enterprise reform and development have important meanings. And long-term encourage the best system on function to arrange to the administrator effectively is let it and capital owner concurrent ownership of enterprise. ESO is an encourage important system form that restrain as western enterprise to management teams from for a long time to go on, since introducing China, encouraging the setting-up of tied mechanism to play an important role to the operator of state-owned enterprise of our country. In essence, ESO should be by the company law, a series of laws and regulations, such as bond law, labor law, tax law, account law, etc. coordinate and cooperate with a kind of comparatively successful senior incentive systems of staff of company made up. However, China's current legal system hasn't not only reserved the enough space to develop for ESO, instead of setting up a great deal of obstacle objectively, making real ESO in order to establish in my national calamity. So legal break-though and rule of whole of obstacle make for pursue ESO task of top priority of system smoothly in our country.The full text is divided into four major parts besides introduction and conclusion. First part have carry on the summary to ESO and relevant problem, analyzing the basic intension of ESO, defing the concept of ESO ,has summed up the characteristic of ESO at the same time in order to understand the intension ofESO better .analyzing better the theoretical foundation of law science and realistic meaning implemented in our country; Second part have introduced the system production development trend and the legislation current situation in our country and polit evaluation and analysis abroad of operator's stock option. After analyzing the difference and drawback between the practice mode of our country and international practice, stand on the angle of development, think that practice of leading and standarding ESO is the trend of the times; The third part cut the legal question that our country pursues ESO and exists, have pointed out that China implements the restriction bottleneck of ESO. When the law can not meet reality's needs, revising the law becomes the inevitable choice too. Using advanced legislative experience for reference, it is imperative to perfect the relevant laws and regulations of our country ; The fourth part it is a focal point of this thesis, it is this article that practices meaning too, through putting forward the countermeasure that ESO meets while implementing. Combine our country and legislate to practice with the company, propose that the legislation of some pertinence is proposed. Must spend ESO legal form clear, is it make special norm in order to ensure effective operation of ESO to propose at first, reform existing company legal capital system secondly, is it approve capital make in order to solve conduct right source problem of stock to adopt to maintain, introducing the implementation that the trust system perfected ESO innovativly at the same time, carried on rational perfection to company's administration structure finally, offered the suggestion of reforming to the tax law and account law , in the hope of promoting ESO to implement smoothly in our country.