近来,股票期权已经成为中国经济界和企业界探讨较多的热门话题。股票期权在激励企业经营者、减少代理成本、改善治理结构、促进稳健经营等方面的巨大优越性已经是不争的事实,十几年来美国等西方国家在这方面的成功实践也充分证明了这一点。但股票期权在我国还是一个新生事物,还 Recently, stock options have become a hot topic discussed by the Chinese economy and business community. It is an indisputable fact that stock options have great advantages in motivating business managers, reducing agency costs, improving governance structure, and promoting sound management. The successful practices by western countries such as the United States over the past decade have fully proved this point . However, stock options in our country is still a new thing, but also