摘要
不同股权激励模式的法律关系及权利义务存在显著差异。若不能准确区分股权激励模式的类别以及不同阶段的收入构成,诸多“异质性”内容交织便会导致股权激励收入的性质认定出现偏差,进而影响司法实践中的劳资利益平衡。因此,劳动者股权激励收入法律性质的界定,应当首先从权利义务关系构成的角度对劳动关系基础上的不同股权激励模式予以类型化区分,其次利用关键节点对整体激励周期进行解构,使得股权激励收入按照取得时间及方式分割成若干相对独立的组成部分,最后围绕劳动报酬认定的核心要素界定收入的法律性质,将股权激励收入的各组成部分对应归属为劳动关系对价部分与纯粹投资收益部分。
Significant differences exist in legal relationships and rights-obligations structures across various equity incentive models.Failure to accurately categorize incentive mechanisms or distinguish income components at different stages may lead to mischaracterization of equity incentive income due to the mixture of heterogeneous elements,thereby undermining the balance between labor and capital interests in judicial practice.Consequently,this study proposes a categorical differentiation of equity incentive models grounded in labor relationships from the perspective of rights-obligations composition,advocating tailored identification criteria and analytical frameworks for distinct incentive models.Building on this typology,the overall incentive cycle should be deconstructed using key temporal nodes to segment equity incentive income into relatively independent components based on acquisition timing and methods.Ultimately,given the existence of labor relationships,the legal nature of equity incentive income must be defined by core elements of labor remuneration determination.This approach distinguishes components attributable to labor relationship consideration from those constituting pure investment returns.
作者
钟洋
吴文芳
ZHONG Yang;WU Wenfang(Shanghai University of Finance and Economics Law School,200433)
出处
《工会理论研究》
2025年第3期48-61,共14页
Labour Union Studies
关键词
股权激励收入
类型化区分
法律性质
劳资利益平衡
equity incentive income
categorical differentiation
legal nature
labor-capital interest equilibrium
