在解决企业委托代理关系中,一个比较好的方法就是对管理层采用股票期权激励。这种激励方案的设计,通过协调管理层与股东的利益,不但可以吸引优秀的管理团队,而且可以提高生产效率,提升公司价值。国外的研究也表明,在过去一二十年中,股票期权激励方式的应用与公司业绩增长确实存 A better way to solve the problem of the principal-agent relationship in the enterprise is to apply the stock option incentive to management. The design of this incentive scheme can not only attract excellent management team by coordinating the interests of management and shareholders, but also improve the production efficiency and enhance the company’s value. Foreign studies also show that in the past one or two decades, the application of stock option incentive method and the growth of corporate performance do exist