股权激励起源于美国,这项制度对于解决现代公司所有权经营权分离产生的矛盾相当有利。随着市场经济的发展,我国公司实施股权激励也越来越普遍,但实施过程中依然存在很多障碍。比如公司治理结构普遍不合理,法律缺失严重等等,笔者在此试图分析这些问题,找出一些合理的解决办法。 Equity incentive originated in the United States. This system is quite advantageous for solving the contradiction between the separation of management rights of modern company ownership. With the development of market economy, it is also more and more common for Chinese companies to implement equity incentives. However, there are still many obstacles in the process of implementation. For example, the corporate governance structure is generally unreasonable, the law is not serious and so on, the author attempts to analyze these problems and find out some reasonable solutions.