对经营者的激励问题在我国企业发展的过程中日趋重要,而股票期权激励机制则较为成功地实现了对经营者的激励作用和约束作用。当前我国企业有建立股票期权激励机制的必要性,但在具体的实施过程中还存在一些急待解决的问题。 The incentive problem for managers is becoming more and more important in the development of Chinese enterprises. However, the incentive mechanism of stock option has succeeded in realizing the incentive and restraint for managers. At present, the enterprises in our country need to establish incentive mechanism of stock options, but there are still some urgent problems to be solved in the concrete implementation process.