自20世纪90年代中期起,股票期权计划开始在我国实践。随着我国市场经济改革的深入,现代企业制度的不断完善,未来我国企业将更加重视股票期权在激励管理层、降低代理成本方面的作用。但由于相关的法律法规缺位等因素的制约,股票期权在我国没有得到大规模应用。一方面,没有一个合 Since the mid 90s of the 20th century, the stock option plan has started to be practiced in our country. With the deepening of the market economy reform in our country and the constant improvement of the modern enterprise system, in the future, Chinese enterprises will pay more attention to the role of stock options in motivating management and reducing agency costs. However, due to the lack of relevant laws and regulations and other factors, stock options in our country have not been large-scale application. On the one hand, there is no one