Earticle

초록

영어

The stock option system is a kind of the compensation system for the staff in the company. This is a system proving a staff in the company with rights that a staff can purchase the stock of the company in condition such the special terms as occasional price quantity. period. though a lot of companies have not accepted such as system in Korea yet. it is considered that many small and medium enterprise will use the system for the assurance of competent human power. therefore, the efficient devices of the above system are as follows. The first, the solution of problem in the tax. The second, the demand for the financial funds of a commercial law. The third, the range enlargement for the people who will be given the assistance. The study will be helpful in order to above the three methods.

목차

I. 서설
 II. 주식매입선택권제도의 이론적 배경
  1. 주식매입선택권제도의 유형
  2. 미국의 지분공여제도로서의 주식매입선택권제도
  3. 일본의 주식매입선택권제도
 III. 우리나라의 주식매입선택권제도의 도입배경과 그 현황
  1. 도입배경
  2. 주식매입선택권의 부여방법
  3. 주식매입선택권을 채택하고 있는 기업현황
 IV. 주식매입선택권제도의 활성화 방안
  1. 세제상의 문제
  2. 상법등의 제정비의 필요성
  3. 수혜혜택의 부여대상자 확대 등
  4. 연간 옵션행사가액의 한도확대
 V. 결언
 참고문헌
 Abstract

저자

• 徐衡祐 [ 서형우 | 양산대학 세무회계과 조교수 ]

참고문헌