English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 110944/141864 (78%)
Visitors : 48027166      Online Users : 959
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/98045


    Title: 從美國員工限制型股票論我國限制員工權利新股制度
    Other Titles: A Discussion on Taiwan`s New Restricted Employee Shares Compensation System from American Restricted Stock
    Authors: 方元沂
    Fang, Richard Y.
    Keywords: 員工獎酬制度;公司治理;員工限制型股票;長期性股權獎酬;限制員工權利新股
    Employee Compensation System;Corporate Governance;Employee Restricted Stock;Long-term Equity Compensation;New Restricted Employee Shares
    Date: 2014-06
    Issue Date: 2016-06-20 11:42:43 (UTC+8)
    Abstract: 員工限制型股票制度為一種企業員工獎酬制度，即將公司業績和員工報酬連動之誘因報酬制度，透過特定的發行和認購條件下，由公司發行限制股無償給予員工，或以優惠價格讓員工認購，但是權利期間、移轉價格和股東權的行使則予以特別的限制，藉此達成勞資融合，減少勞資對立並激勵員工之目標。我國為引進員工限制型股票制度於二○一一年六月通過公司法修正案，正式將「限制員工權利新股」納入員工獎酬制度中，而主管機關則於二○一二年二月發布實施新修正之「發行人募集與發行有價證券處理準則」，針對限制員工權利新股之發行數量、發行價格、發行條件及其他應遵行事項訂出了相關之規範，惟關於此一制度的相關規範仍存有進一步改善之空間。而有鑑於美國員工限制型股票制度發展已久且盛行多年，累積不少實務之經驗和案例，本文因之從美國員工限制型股票之相關規範、理論以及實際案例中，做完整的比較分析，以為將來我國改進員工限制型股票制度相關規範時之建議和參考。
    Employee restricted stock, one kind of corporate employee compensation system, refers to a system the goal of which is not only to reduce tension between employers and employees but also to encourage employees by issuing shares of stocks currently granted or sold to employees in connection with employee performances of services or a certain period of continued services but is subject to restrictions with respect to further transfer and a risk of forfeiture. By amending its company law to add “New Restricted Employee Shares” into employee compensation systems, Taiwan introduced employee-restricted stock on June, 2012. The delegated administrative agent also enacted “Regulations Governing the Offering and Issuance of Securities by Securities Issuers” to regulate the issuing amount and condition, and other compliance matters for new restricted employee shares. However, there is still much room for improving related rules of this new system. Because the restricted stock system has been in place in the United States for many years and has accumulated rich cases and experiences, this article intends to provide some suggestions for improving the related regulations of Taiwan’s restricted stock system through analyzing the related regulations and cases of the American restricted stock system and comparing the similarities and differences of the restricted stock system in terms of Taiwan’s regulations and American regulations.
    Relation: 法學評論, 137,151-216頁
    Chengchi law review
    Data Type: article
    Appears in Collections:[政大法學評論 TSSCI] 期刊論文

    Files in This Item:

    File Description SizeFormat
    index.html0KbHTML2535View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback