The Optimized Design Of Executive Stock Option In Our Country

In recent years, the executive stock option(ESO) has obtained a great development in our country, many enterprises have carried on the bold attempt, designed all kinds of projects of ESO, and designed many ESO patterns which meted the need of enterprises in our country to develop. As a kind of salary system, ESO should fully play incentive effect to stimulate the managers' enthusiasm and to create the greatest wealth for the shareholders in its design and implementation.This thesis elaborated the concept and the principle theory of ESO, analyzed popular ESO projects and legal system environment of ESO in our country, discussed the influence factors of ESO incentive effect and the essence. I discover that legal system environment restricts ourthe design of ESO in our country, thus some proposals and optimized designed projects are put forward . In our country we must improve and develop legal system environment but also choose a reasonable evaluation criteria on achievements. We must optimize the designs of ESO in our country , carries out the stock index project and the trust project, and must consummate restraint mechanism of ESO in our country.