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2005年12月31日,《上市公司股权激励管理办法(试行)》(以下简称《管理办法》)正式发布实施,G股上市公司从今年元月1日起可实施股权激励,建立健全激励与约束机制。《管理办法》明确规定,以限制性股票和股票期权为股权激励的主要方式。而其中股票期权制度是西方企业最为流行的股权激励机制。本文正是结合目前G股上市公司实施股票期权的难点提出了几点意见和建议。
On December 31, 2005, the Measures for the Administration of Equity Incentives for Listed Companies (Trial Implementation) (the “Administrative Measures”) were formally promulgated and implemented. The G-share listed companies may implement equity incentives starting from January 1 of this year to establish and improve incentives and Constraint mechanism. The “Administrative Measures” clearly stipulates that restricted stock and stock options are the main ways of equity incentive. Among them, the stock option system is the most popular equity incentive mechanism in western enterprises. This article is just put forward some suggestions and suggestions on the difficulty of the implementation of stock options in the current G-share listed companies.