股票獎酬工具在國內的應用可望會較過去普遍,在國際人才競爭上亦更有彈性,但不同的產業趨勢可能不同,預計對金融業應有最大的影響,對轉型中的科技業或傳統產業也有幫助,新創產業的激勵機制搭配本次公司法的其他彈性化修正也可望有更靈活的規畫應用。
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