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股票期权计划在国外已成为对公司高级管理人员的一种成功的激励机制。但若在我国实施，该计划却在股票的来源、股票发行的对象、股票发行的方式以及行权的法律后果等方面都存在着重重法律障碍。我国法律工作者应结合我国国情积极引进国际上先进的公司证券法律规范，以消除股票期权计划在我国实施的法律障碍，促进经济的发展。
The stock option plan has become a successful incentive mechanism for senior executives in foreign countries. However, if implemented in our country, there are many legal obstacles in the plan, such as the origin of the stock, the object of the stock issue, the way of the stock issue and the legal consequences of the exercise. Our legal workers should actively introduce the international advanced securities laws and regulations of the company in light of China’s national conditions so as to eliminate the legal obstacles to the implementation of the stock option plan in our country and promote the economic development.