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股票期权制是始于西方国家的分配制度改革的一种形式,对于我国企业规范化管理和发展都有借鉴作用,美国是推行股票期权制度较完善的国家,为促进股票期权激励机制运行,我国应借鉴美国的一些做法,明确制定相应的包括税收政策在内的法规政策。
The stock option system is a form of the reform of the distribution system which started in the western countries. It has a reference role for the standardization of the management and development of Chinese enterprises. The United States is a country with a more perfect stock option system. In order to promote the operation of the stock option incentive mechanism, Learn from some of the United States practices and clearly formulate corresponding regulations and policies including taxation policies.