By emending corporate law, securities law,law of tax, accountingstandards and so on,the present legislation has provided rooms for development ofstock option in china.

• 近年来,通过修订公司法、证券法、税法、会计准则等相关法律法规,我国已经为股票期权制度的推广创造了基本的法律环境,股票期权拥有了更为广阔的发展空间。