股票期权是企业界和理论界近来探讨较多的一个热门话题。实施股票期权的目的是使企业经营者的长期经营目标与企业股东的目标最大限度地保持一致,从而激励企业经营者,减少代理成本,改善公司治理结构。 Stock options are one of the hot topics that have been discussed more recently by business and theorists. The purpose of implementing stock options is to maximize the long-term business objectives of managers and corporate shareholders to maximize the consistent incentive to business managers, reduce agency costs and improve corporate governance structure.