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改革开放以来,国有企业经营者的收入分配制度在经历了承包责任制、资产经营责任制、租赁制、委托代理制以及年薪制之后,政府管理者、国企经营者、学者又把目光投向一种新的激励和约束机制——股票期权制。股票期权制作为西方发达国家企业管理行之有效的机制,是西方管理科学理论和实践的结晶,应当科学地分析和研究,制订一套适合中国国情的实施办法,而不能简单地照抄、
Since the reform and opening up, after the system of income distribution for state-owned enterprise managers has undergone a contract responsibility system, an asset management responsibility system, a leasing system, a principal-agent system and an annual salary system, government managers, state-owned enterprise operators and scholars turn their attention to one New Incentive and Constraint Mechanism - Stock Option System. The production of stock options as an effective mechanism for enterprise management in western developed countries is the result of the western management theory and practice of science. It should be scientifically analyzed and studied to formulate a set of measures suitable for China’s national conditions rather than simply to copy,