摘要
股票期权在我国是一件新生事物,也是激烈市场竞争中的一种发展趋势。股票期权法律制度是一个完整的体系,涉及到公司、证券、税收和会计等主要经济法领域。除了合同法之外,我国现行法律没有为股票期权做出太多规定。
The stock option is a new thing in our country. It is also an advancing tendency of any enterprises in the drastic market competition. As a complete system, the stock option institution involves the main economic legal areas such as the corporation , the security, the tax and accounting. Except for the contract law, there is no Chinese law in effect that sets legal status for stock option.
出处
《黑龙江省政法管理干部学院学报》
2004年第2期72-74,共3页
Journal of Heilongjiang Administrative Cadre College of Politics and Law
关键词
股票期权
障碍
对策
the stock option
barrier
resource
