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(一)员工认股权的交易特征员工认股权交易在于以劳动力要素投入换取对公司权益的相应要求权,员工认股权的交易特征主要体现在以下方面:1、员工认股权联结经营活动和融资活动。从经济意义上来说,员工认股权可以视为两个独立的交易:在第一个交易中,公司把认股权证以现金的形式卖给员工,这是一种纯粹的金融行为,会导致现金流入和公司权益资本的增加;在第二个交易中,公司付给员工现金作为服务报酬的补偿,这是一种纯粹的经营行为,导致对资源的替代利用和对利
(I) Trading characteristics of stock options Employee stock options trading is based on the input of labor factors in exchange for the rights and interests of the company the corresponding claims, employee stock options trading features are mainly reflected in the following aspects: 1, employee stock options associated with business activities and financing activities . Economically speaking, employee stock options can be viewed as two separate transactions: in the first transaction, the company sold the warrants to employees in the form of cash, a purely financial act that leads to cash Inflows and increase of corporate equity capital; in the second transaction, the company pays employee cash as a compensation for service remuneration, which is a purely business conduct that leads to the substitution and utilization of resources