股票期权（ＥＳＯ）是一种金融衍生工 具，是目前国外公司实行的最重要的一种长期激励方式，也是我国企业为激励企业的经营者而引入的一种新型的分配制度，当前该制度在我国的发展还不够完善，未能发挥出其应有的作用。 我国从承包制开始到后来一度推崇的年薪制，都曾致力于解 Stock Option (ESO) is a financial derivative instrument, which is the most important long-term incentive method practiced by foreign companies at present. It is also a new distribution system introduced by Chinese enterprises to encourage the managers of enterprises. At present, The development of our country is still not perfect enough and we have not been able to play its due role. Our country from the beginning of the contract system to later respected annual salary system, have been committed to solution