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題名：從美國員工限制型股票論我國限制員工權利新股制度
書刊名：政大法學評論
作者：方元沂 引用關係
作者(外文)：Fang, Richard Y.
出版日期：2014
卷期：137
頁次：頁151-216
主題關鍵詞：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
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:218
  • 點閱點閱:62
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.
期刊論文
1.劉連煜(20030300)。員工分紅入股、員工認股權憑證與員工新股承購權。臺灣本土法學雜誌，44，137-140。  延伸查詢new window
2.(200902)。專題報導：美國限制員工權利股票。安侯建業通訊，26，4-13。  延伸查詢new window
3.楊哲夫(20120600)。淺談「限制員工權利新股」制度。證券暨期貨月刊，30(9)，5-16。  延伸查詢new window
4.劉連煜(20010600)。股份自由轉讓原則與限制之回顧與展望--以公司法第一百六十三條第一項規定之檢討為中心。月旦法學，73，39-46。new window  延伸查詢new window
5.劉紹樑(201204)。限制「限制型股票」就限制了競爭力。台灣銀行家雜誌，28，80-81。  延伸查詢new window
6.戴銘昇(20050700)。2004年「經濟合作發展組織」公司治理原則（譯著）。全國律師，9(7)，72-94。  延伸查詢new window
7.Alsheimer, Aaron(2006)。Assessing Corporate America’s Opposition to the FASB'S New Stock Options Expensing Policy?。Entrepreneurial Bus. L.J，1，43。  new window
8.Anabtawi, Iman(2004)。Secret Compensation。N.C. L. Rev.，82，835。  new window
9.Bebchuk, Lucian A.、Fried, Jesse M.(2011)。Paying for Long-Term Performance。University of Pennsylvania Law Review，158(7)，1915-1959。  new window
10.Becker, Gary S.(20020805)。Options Are Useful - But Only If They’re Used Right。Bus. Wk.，26。  new window
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13.Guttentag, Michael D.(2013)。Patching a Hole in the Jobs Act: How and Why to Rewrite the Rules That Require Firms to Make Periodic Disclosures。IND. L.J.，88，151。  new window
14.Howse, Robert、Trebilcock, Michael J.(1993)。Protecting the Employment Bargain。U. Toronto L.J.，43，751。  new window
15.Knoll, Michael S.(2009)。The Section 83(B) Election for Restricted Stock: A Joint Tax Perspective。Smu L. Rev.，59，721。  new window
16.Luppino, Anthony J.(2003)。Stopping the Enron End-Runs and Other Trick Plays: The Book-Tax Accounting Conformity Defense。COLUM. Bus. L. Rev.，2003，35。  new window
17.McClendon, Janice Kay(2004)。Bringing the Bulls to Bear: Regulating Executive Compensation to Realign Management and Shareholders' Interests and Promote Corporate Long-Term Productivity。WAKE FOREST L. REV.，39，971。  new window
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19.Sonthalia, Roshan(2004)。Comment, Shareholder Voting on All Stock Option Plans: An Unnecessary and Unwise Proposition。UCLA L. Rev.，51，1203。  new window
20.Templin, Benjamin A.(2005)。Expensing Isn’t the Only Option: Alternative to the FASB'S Stock Option Expensing Proposal。J. Corp. L.，30，357。  new window
21.Thomas, Randall S.、Martin, Kenneth J.(2000)。The Determinants of Shareholder Voting on Stock Option Plans。Wake Forest L. Rev.，35，31。  new window
22.Walker, David I.(2004)。Is Equity Compensation Tax Advantaged?。B.U.L. Rev.，695。  new window
23.Yablon, Charles M.(1999)。Bonus Questions-Executive Compensation in the Era of Pay for Performance。NOTRE DameL. Rev.，75，271。  new window
24.張心悌(20040600)。公司內部人股權轉讓限制規定之研究--以證券交易法第二十二條之二為中心。政大法學評論，79，221-256。new window  延伸查詢new window
25.廖大穎(20020800)。認股權憑證與員工紅利--論員工股份選擇權（Stock Option）新制度。臺灣本土法學雜誌，37，79-95。  延伸查詢new window
26.劉連煜(20030300)。健全獨立董監事與公司治理之法制研究--公司自治、外部監控與政府規制之交錯。月旦法學，94，131-154。new window  延伸查詢new window
27.黃銘傑(19981000)。自己股份買回與公司法--財政部「庫藏股」制度草案的問題點與盲點。國立臺灣大學法學論叢，28(1)，217-258。new window  延伸查詢new window
28.王志誠、葛冠琳(20070900)。美國微軟公司員工獎酬新制之研究。財稅研究，39(5)，89-113。new window  延伸查詢new window
29.Alchian, Armen A.、Demsetz, Harold(1972)。Production Information Costs, and Economic Organization。American Economic Review，62(5)，777-795。  new window
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學位論文
1.葛冠琳(2006)。美國限制性股票之研究(碩士論文)。國立成功大學。  延伸查詢new window
圖書
1.Dignam, Alan、Galanis, Michael(2009)。The Globalization of Corporate Governance。  new window
2.Frank, Michael T.(2011)。The New Employee Benefits and Executive Compensation Rules: Key Elements and Strategies for Compliance。Compliance, ASPATORE 2011 WL。  new window
3.Serota, Susan P.、Ellerman, Paul(2011)。Employee Share Plans: International Legal and Tax Issues。  new window
4.Smith, D. Gordon、Williams, Cynthia A.(2004)。Business Organization: Cases, Problems and Case Studies。Aspen。  new window
5.劉連煜(201209)。新證券交易法實例研習。臺北：元照出版有限公司。new window  延伸查詢new window
6.Cox, James D.、Hillman, Robert W.、Langevoort, Donald C.(2006)。Securities Regulation: Cases and Materials。Aspen Publishers。  new window
7.Blair, Margaret M.(1995)。Ownership and Control: Rethinking Corporate Governance for the Twenty-First Century。Brookings Institution Press。  new window
8.劉連煜(1994)。美國模範商業公司法。五南圖書。  延伸查詢new window
9.劉連煜(201209)。現代公司法。新學林出版股份有限公司：劉連煜。  延伸查詢new window
10.賴英照(1992)。證券交易法逐條釋義。賴英照。  延伸查詢new window
圖書論文
1.劉連煜(200205)。公司買回自己股份問題之研究。公司法理論與判決研究。  延伸查詢new window
2.A.B.A., Comm, on Corp(2008)。Laws of the Section of Bus。Law, Model Business Corporation Act Annotated: Model Business Corporation Act with Official Comment and Reporter’s Annotations。  new window
3.Basel Comm(2009)。on Banking Supervision。Enhancements to the Basel II Framework。  new window
 
 
 
 
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