Because only the stock price rises can the management get compensation from the margin between the exercise price and the market price of the stock of the corporation . this article discusses the legal problems of establishing stock option system in our country . this article consists of four parts 股票期权源于西方，在我国是新生事物，甚至在法律上没有得到承认，所以关于股票期权的概念，在我国仍有争议，本文首先将股票期权与期股、员工持股做比较，然后阐述股票期权的特征。
At the same time , through the analysis of the practical cases of our enterprise stock encourage , the existing issues have been set forth , and through the statistical analysis for the individual information of our share - holding company , the management buy - outs ( mbo ) , the effect of the stock - based incentives and related issues have been explored 案例方面，通过对我国企业特别是上市公司现股、期股、业绩股票三种股权激励模式实践的案例评析，归纳出各自不同的特点和存在的问题。通过我国上市公司公开信息的统计分析，对管理层收购（ mbo ）在我国的适用性和操作办法相关问题进行了探讨。
The soe managers " salary system is made up of five parts , basic income , annual reward , long term incentive , post consumption and insurance income , in which basic income is gotten through plural linear return analysis for the factors of educational training , work experience ; by analyzing the model , manager ' s annual reward is proved relevant to his performance ; according to soes " different developing periods , long term incentive is designed as a trending and progressive mechanism , by separately adopting the modes of executive stock option , delayed payment etc . , among which the latter mode has been improved greatly ; besides , some advice is given on the post consumption standard and leave - office insurance income for the soe managers 薪酬体系由基本收入、年度奖励、长期激励、职务消费和保障收益五部分组成。基本收入通过对教育培训、工作经历等因素进行多元线形回归确定；年度奖励通过模型化分析，得出与经理人业绩正相关；长期激励设计出了一种动态的、循序渐进的机制，结合国企发展状况，分别采取期权、期股、延期支付等模式，其中延期支付模式作了较大改进；此外，对国企经理人职务消费的规范和离职收益的保障也提出了相应的观点。
