股票期权作为一种对企业经营者的长期激励机制目前在国外已经得到了广泛的应用,我国也进行了多年的试点,但与国外真正意义上的股票期权制度相比还有很大的差距。不过,随着新《公司法》、《证券法》的施行以及其他改革的逐步实施,我国的股票期权制度将逐步完善。 As a long-term incentive mechanism for business operators, stock options have been widely used in foreign countries. China has also conducted many years of pilot projects, but there is still a big gap compared with the real stock option system in other countries. However, with the implementation of the new “Company Law”, the “Securities Law” and the gradual implementation of other reforms, China’s stock option system will be gradually improved.