Practical Thinking And Defects Of Our Stock Options Is Perfect

The system of stock option originated in America, which acts as a measure of tax evasion. Later, it developed into a kind of encouraging and restricting system, an important and wide-spread corporate governing system, which is very popular in economically developed countries in Europe and Japan. Our country started to try out implementing the stock option system in the late 90s of 20 century, but due to the backwardness or even the hindrance of the economic and legal system at that time, the practice of the stock option system of our country just remained nominal, thus can not give full play to it's unique dual functions of encouragement and restriction.The year of 2005 and 2006 are important years for our country's stock option system. Firstly, our country made great amendments in the company law and the securities law ,deleting some contents (including stock option system) that hindered the social and economic development; Secondly, the committee of nation resource and the committee of security supervision enacted three laws in succession that regulate the stock option system, thus creating the favorable conditions for the implementation of the stock option. This thesis is written in such backgrounds. This thesis tries to talk about whether the obstacles that once the stock option system experienced have been completely removed, the obstacles that the stock option system will experience and how to further perfect the legal and economic system that are relevant to the stock option system in the background of more advanced legal and economic system.As in the content and structure of this thesis, it firstly introduces briefly about the stock option system, including the history of the development, component factors, characteristic and function of the stock option system. Secondly, this thesis retrospects briefly about the practice of our country's stock option system to find out the problems that exists in the practice of the stock option system. Finally, this thesis mostly talks about the bafflement that our country's stock option system still faces and how to improve and perfect it.