On Legal System of Stock Option
- 10.2991/iemb-14.2014.47How to use a DOI?
- stock option; company governance; incentive;
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.
- © 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/).
Cite this article
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 -