目次一、引言二、治理控制机制完善的理论进路三、股票期权激励引进后的内部治理四、股票期权激励下的信息披露五、民事责任追究机制的完善六、结论一、引言1.1问题的提出从20世纪90年代后期起,我国开始积极探索对国有企业及其上市公司董事、高级管理人员的激励制度,在英美国家普遍得到应用的股票期权随之被纳入视野。国外经验表明,股票期权是一种行之有效的激励机制。在1996年《财富》杂志评出的全球前500家大工业企业中, I. INTRODUCTION II. The Theoretical Approach to the Improvement of Governance Control Mechanism III. The Internal Governance after the Introduction of Stock Option Incentives IV. Information Disclosure under the Motivation of Stock Options V. The Perfection of the Mechanism for Investigating Civil Liability VI. Conclusions I. Introduction 1.1 Problems It puts forward that since the late 1990s, our country began to actively explore the incentive system for the state-owned enterprises and their listed companies’ directors and senior executives. The stock options that have been widely used in Anglo-American countries have been brought into view. Foreign experience shows that stock options are an effective incentive mechanism. Among the top 500 largest industrial enterprises in the world judged by FORTUNE magazine in 1996,