90年代以来，在我国国有企业普遍推行股份制改革过程中，为了有效解决职业经理层的行为激励问题，目前全国已有一万余家企业试行了年薪制，上海等地还试行了期权股份激励。对经理层实施年薪制和期权股份激励，是国际上通行的、行之有效的股份公司经营惯例，9月召开的党的十五届 Since the 1990s, in the process of the joint-stock reform of state-owned enterprises in China, in order to effectively solve the problem of behavioral incentives for professional managers, more than 10,000 companies nationwide have implemented the annual salary system. Shanghai has also tried out incentives for option shares. The implementation of the annual salary system and the option share incentives for managers is an internationally accepted and well-established practice for joint-stock companies, and the 15th Party Congress held in September.