近年来,伴随着我国国有企业经营管理者年薪制、经营者持股制度等改革试点,企业经营管理者股票期权激励制度也逐渐成为一个热点问题。理论界出现了大量的倾向于肯定股票期权激励作用的研究文献,政府有关部门开始着手为相关的政策法规出台做研究准备,有些企业也开始尝试建立股票? In recent years, along with the pilot reform of annual salary system and shareholding system for state-owned enterprises in our country, the stock option incentive system for business managers has gradually become a hot issue. There is a great deal of research literature in theoretical circles that affirms the incentive role of stock options. Relevant government departments have started to make research preparations for the relevant policies and regulations, and some enterprises have also started to try to establish stocks.