股票期权在公司法修订后的新适用

股票期权作为一种用于企业核心人力资源激励的重要方式，日益引起管理者的普遍关注。本文分析了我国实行股票期权的现状和相应的立法现状。在分析国外相关股份回购的法律规定基础上，结合最近修订通过的新《公司法》对股票期权的规定，分析其对我国公司、投资者、薪酬制度以及公司治理的影响和现实意义。

A New Application of Stock Option after the Amendments of Chinese Company Law

As an important incentive way for the core human resources of enterprise, stock option has gotten increasing and general concern of administrators. This paper analyses the implementation of the status of stock option and the corresponding legislative status. The analysis of foreign repurchase shares on the basis of the legal provisions in light of the recent amendments adopted by the new Company Law to the provisions of stock option, its analysis of China＇s companies, investors, pay system and the impact of corporate governance and practical significance.