理 论和实践表明 ,股票期权是对经理人员进行长期激励的一种手段。实施经理股票期权可将公司经理人员的个人利益同公司股东的长远利益紧密联系起来 ,鼓励经理人员更多地关注公司的长远发展 ,从而可以避免经理人员的短期行为。从理论上讲 ,对经理实施期权 ,实际是委托人与代理人 Theory and practice show that stock options are a long-term incentive for managers. Implementing executive stock options can closely link the personal interests of managers to the long-term interests of corporate shareholders, and encourage managers to pay more attention to the long-term development of the company so as to avoid the short-term behavior of managers. In theory, the implementation of options for managers, the actual client and agent