股票期权作为一种激励制度,在西方发达国家的企业实施多年取得了显著效果。近年来,我国各项政策制度的完善在很大程度上改善了股票期权激励机制的实施环境。因此,本文主要对我国上市公司现阶段实施股票期权激励机制的有利环境和不利环境进行比较分析,最后提出相关建议。 As an incentive system, stock options have achieved remarkable results in many years in the western developed countries. In recent years, the perfection of various policies and systems in our country has greatly improved the implementation environment of stock option incentive mechanism. Therefore, this article mainly compares the favorable environment and unfavorable environment of the implementation of the stock option incentive mechanism of listed companies in our country at the present stage, and finally puts forward the relevant suggestions.