Section four introduces various kinds of eso plans in our country through the specific cases . chapter four thinks calmly on the upsurge of the application of eso by the enterprises in our country . at first , it analyzes the inherent defects of eso system 第四节结合具体案例对我国企业推行的各种经理股票期权计划逐一进行介绍，具体包括：经营者群体持股和期股计划、股票增值期权、认股权计划、流通股激励、虚拟股票计划和职工持股计划。
So i draw the conclusion that the condition to implement this program is not satisfied well in china . but it is practicable that allow those have clear property relations and regular institutional systems to experience , and then find a new way to propel the reform 因此，目前在我国上市公司大范围的推行股票期权计划的条件还不具备，但可允许在产权主体明晰、制度条件完备的企业进行试验，并进而为完善现代企业制度、深化企业改革探索新的路径。
The result of apb opinion 25 is that the grant of stock options having an exercise price equal to the fmv of company stock on the date of grant generally will result in no accounting charge . while statement 123 establishes a " fair value " based method of accounting for stock - based compensation plans 在这些法案中， （ 193年证券法》与（ （ 19年证券交易法》对股票期权计划的实施具有较直接的影响，其中，前者规范股票的发行，后者对股票的交易进行管理。
Then we should establish a distinct and sound law frame , and carry it out . therefore , this article introduces cso of u . s . a . and puts forward some advice based on the practical circumstances of china . in general , there are two parts in this article . in the first part , the author makes an detailed introduction on the cso , including the basic theory and implication of cso , the outside conditions , the two types and characters of cso , and the stock option plan 具体来讲，本文共分为两大部分，第一部分详细介绍了美国目前实行的薪酬式股票期权制度，包括美国实行该制度的理论基础及其含义(即美国“外部人”模式的公司治理结构和因此而形成的由独立董事组成的薪酬委员会及其职责) 、实施股票期权的外部环境条件、股票期权的两大基本类型和特征以及美国企业的股票期权计划。
