股票期权作为一种调节经营者与股东利益关系的激励制度,首先在西方国家产生和实行。由于我国国情的特殊性,股票期权激励制度在我国实行必将遇到一定的难题,下面就其中有关问题谈点看法。 (一)受益人范围的确定在国外,股票期权的受益人已经不限于公司的经营者等极少数高级管理人员,而是兼顾了公司大多数员工,甚至 As a kind of incentive system that regulates the interest relationship between managers and shareholders, stock options are firstly produced and implemented in western countries. Due to the particularity of China's national conditions, the stock option incentive system will inevitably encounter some problems in our country. Here we talk about the relevant issues. (A) to determine the scope of beneficiaries Abroad, the beneficiaries of stock options has been limited to the company's managers and a handful of senior executives, but also take into account the majority of employees, or even