夫妻共同财产视域下股票期权分割问题研究

Research on Stock Option Division from the Perspective of Marital Common Property

摘要: 在离婚纠纷中，股票期权作为一种兼具财产属性与人身属性的期权，在夫妻共同财产分割时难以界定与分割。原因在于股票期权的分割会受到授权、行权的时间与条件的限制，不同情况下股票期权的归属认定则不尽相同。可以从股票期权的法律属性出发，通过对比股票期权是否为夫妻共同财产的各类观点，认为股票期权作为一种劳动报酬属于夫妻共同财产，但在期权分割时需考虑股票期权的授权时间、行权时间以及另一方的家庭贡献，在保障夫妻双方合法利益的条件下，合理分割股票期权。

Abstract: In divorce disputes, stock option, as a kind of option with both property and personal attributes, is difficult to define and divide when the couple’s joint property is divided. The reason is that the divi-sion of stock options will be limited by the time and conditions of authorization and exercise, and the attribution of stock options is different under different circumstances. Starting from the legal attributes of stock options, and by comparing various viewpoints on whether stock options are joint property of husband and wife, we can think that stock options as a kind of labor remuneration be-long to the joint property of husband and wife. However, when the option is split, the authorization time, exercise time and the other party’s family contribution should be considered, and the stock options should be divided reasonably under the condition of protecting the legitimate interests of both spouses.