On Legal System of Stock Option

DOI

10.2991/iemb-14.2014.47How to use a DOI?

Keywords

stock option; company governance; incentive;

Abstract

In recent years, with the improvement of company law, securities law, tax law and accounting standards, legal environment of stock option development has initially formed, and the rapid popularization and development period of stock option have come in China. In recognizing the important value of stock option, it needs to avoid the new moral hazard in stock option implementation process through perfecting legislation, establishing a healthy stock option system with incentive and constraint coexisting, in order to ensure the function of stock option system to effectively play, which is very necessary.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ning Qingfang
PY  - 2014/09
DA  - 2014/09
TI  - On Legal System of Stock Option
BT  - Proceedings of the 2014 Conference on Informatisation in Education, Management and Business
PB  - Atlantis Press
SP  - 158
EP  - 160
SN  - 2352-5398
UR  - https://doi.org/10.2991/iemb-14.2014.47
DO  - 10.2991/iemb-14.2014.47
ID  - Qingfang2014/09
ER  -