【摘要】 股票期权制度要求经营者持股 ,经营者持股在我国部分上市公司中已得到实施。但由于我国上市公司没有一块定向用于经营者认股权的股票额度 ,为此 ,实施经营者持股就缺乏股票来源。针对这一情况 ,应从向经营者定向增发新股、部分国有法人股转化为流通股用于经营者认股权、回购公司发行在外的流通股等三个方面来解决经营者持股的股票来源更多还原

【Abstract】 In stock option system it is required that managers hold shares,which has been put into effect in some listed companies in China.However,for the lack of a specified rate on managers’ subscription for shares,such companies are badly short of sources of stocks to set up a system of managers’ holding shares within the enterprise.The author,therefore,puts forwards a solution to the problem of the sources of shares in three aspects:to increase issues of new shares to the managers;to transform some state-owned corporated shares into circulated ones for the managers to subscribe for them;to re-purchase the circulated shares issued outside the company.更多还原