股权激励是近２０年来国外企业最富成效的激励制度之一。据统计 ,美国有近一半的上市公司已实行“股票期权”。国内企业经营者的激励和约束机制一直是广受关注的热点话题之一 ,虽然去年召开的十五届四中全会已肯定了在少数企业试行经理 (厂长 )年薪制、持有股权等分配方式 ,一 Equity incentive is one of the most effective incentive systems for foreign enterprises in recent 20 years. According to statistics, nearly half of listed companies in the United States have implemented “stock options.” The incentive and restraint mechanism of domestic business operators has always been one of the hot topics of great concern. Although the Fourth Plenary Session of the 15th Central Committee held last year has affirmed the distribution of annual salary and shareholdings among the pilot enterprises (directors) of a few enterprises, method one