现代企业经营权与所有权的分离使得作为委托人的所有者与作为受托人的经营者之间的利益产生背离,在这种情况下,要使现代企业制度得以有效运作,就要求建立有效的企业经营者激励与约束机制,而股票期权制度也历来被认为是解决这类问题的一种有效的激励措施。因此,对股票期权制度进行研究对促进我国现代企业制度的发展有着重大的理论意义而且有深远的现实意义。 The separation of management rights and ownership of modern enterprises makes the interests of the principal as trustee deviate from the interests of trustee managers. In this case, to make the modern enterprise system operate effectively, it is necessary to establish an effective enterprise Managers incentive and restraint mechanisms, and stock options system has also been traditionally considered to be an effective incentive to solve such problems. Therefore, studying the stock option system is of great theoretical significance and far-reaching practical significance for promoting the development of the modern enterprise system in our country.