摘要
本文阐述了企业高级管理人员股票期权激励计划（ＥＳＯ）的含义、作用和形式，分析了在我国现阶段推行该计划的主要困难，提出了几种适合我国企业实情的 ＥＳＯ实施方案和方案流程．
The article expounds the meaning, effect and form of Executive Stock Option (ESO)in enterprise,analyses major difficulty of practicing this plan in our country at present and poses several implementing plan and programme process of ESO fit for firms in China.
关键词
企业
股票期权
激励约束机制
实现形式
中国
ESO
enterprise
stock option
mechanism of impelling and restraining
important practice form
