如何建立有效的管理者激励机制 ,一直是困扰我国企业 ,特别是国有企业的问题 ,从改革开放至今众多企业做了许多有益的尝试 ,管理学界也提出了许多办法。股票期权作为国外已经比较成熟的管理者激励机制 ,从 1993年开始引入我国 ,在实施过程中由于我国的市场经济体制不健全 ,遇到了各种各样的问题 ,对其中的问题进行了初步探讨 ,并提出相应对策。 How to establish an effective managerial incentive mechanism has always been a problem that plagues Chinese companies, especially state-owned enterprises. Since the reform and opening up, many companies have done a lot of useful attempts, and management scholars have also put forward many solutions. As a relatively mature managerial incentive mechanism abroad, stock options have been introduced into China since 1993. Due to the imperfect market economy system in China, various problems have been encountered and problems have been discussed. And propose corresponding countermeasures.