企业分配激励制度创新——股票期权制度在我国的应用与思考

Innovation of Enterprises' Distribution and Prompting System ——Thoughts on Application of Stock Option System in China

股标期权是许多国家的企业实践证明了的一种行之有效的分配激励制度。目前，我国部分企业也开始进行股票期权制度的探索，但在实践应用中存在着不少问题。本文简要描述了我国企业推行股票期权制度的现状，分析了我国股票期权制度现存的主要问题，并由此提出了在我国推行股票期权制度的几个关键性问题的设想。

Stock option is an efficient distribution and prompting system that enterprises have proved in many countries. Now a few enterprises start to explore stock option system in China, but quite a few problems ensue. This paper gives an account of the actuality of enterprises practising stock option system in China, analyses its existent problems and proceeds to put forward some ideas to solve these problems.