股票期权激励机制作为一种长期激励机制,在国外受到了普遍重视和广泛推行,在我国也受到了关注。然而,由于安然、世通等公司财务丑闻的陆续败露,使人们对该激励机制产生了怀疑。了解国外股票期权激励机制的内容、发展情况和利弊,对我国完善和推行该激励机制具有借鉴意义。 As a long-term incentive mechanism, the stock option incentive mechanism has been widely valued and extensively implemented in foreign countries and has also been paid attention in our country. However, due to Enron, WorldCom and other financial scandals have gradually exposed, so that people have a doubt about the incentive mechanism. To understand the content, development and advantages and disadvantages of foreign stock option incentive mechanism has reference significance for our country to perfect and promote this incentive mechanism.