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讨论了股票期权在世界范围的发展后,我们视线需要转向中国,那么股票期权在中国的发展如何呢?CFO(总会计师)在完善股票期权的道路上应该扮演什么样的角色呢?一、股票期权在中国1 9g3年,万科尝试实施股票期权计划,最终因缺乏法律依据而没能如愿。1 997年,我国企业第一次使用股票期权制,此后,股票期权激励模式发展迅速,具有代表性的有北京模式、上海贝岭模式,武汉模式等。然而,由于受到法律规定的限制,在当时不成熟的资本市场条件下,处于争论,试点探索阶段的股票期权,无法得以广泛推行,已实施的也是在法律规范空隙下生存,这种状况一直持续到
After discussing the world-wide development of stock options, we need to turn our attention to China. What is the development of stock options in China? What role should CFOs play in perfecting stock options? In 1919, China Vanke tried to implement its stock option plan and eventually failed to fulfill its legal obligations. Since 1997, Chinese enterprises have used stock option system for the first time. Since then, the stock option incentive model has developed rapidly. Representatively, there are Beijing Model, Shanghai Belling Model and Wuhan Model. However, due to the restriction of the law, stock options in the stage of argument and pilot exploration can not be widely implemented under the immature capital market conditions at that time. The implementation has also survived the gap of legal norms and has continued. To