股票期权是企业为了激励和约束经理人而采取的一种报酬支付手段,被形象地称为经理人的“金手铐”,目前我国部分地区已开始试行。近年来,“金手铐”失灵的现象频频发生,股票期权成为众人关注的焦点,学术界也对此进行了大量的探讨与研究。在此基础上,本文从股票期权的内在缺陷及其在我国特定环境下实施的障碍两方面来分析我国股票期权问题,并提出了几点建议。 Stock option is a kind of reward and payment method adopted by enterprises in order to motivate and restrict managers. It is vividly called the “handcuffs” of managers. At present, some regions of our country have started trial operation. In recent years, “gold handcuffs” failure occurs frequently, stock options become the focus of everyone’s attention, academia also conducted a lot of discussion and research. On this basis, this article analyzes the problem of stock option in our country from the inherent flaws of the stock option and the obstacles it implements in the specific environment of our country, and puts forward some suggestions.