股票期权是一把双刃剑,有利也有弊。我国部分上市公司已经开展了股票期权激励机制的尝试,但在尝试过程中还存在着很多问题。本文在简要介绍了股票期权的含义、利与弊的基础上,分析了股票期权激励机制在我国的适用范围及实施条件,阐述了股票期权激励机制设计所运用的理论,并重点从组成股权激励机制的各要素方面探讨了股票期权激励机制的设计。 Stock options are a double-edged sword, both positive and negative. Some listed companies in our country have tried the incentive mechanism of stock options, but there are still many problems in the process of trying out. Based on the brief introduction of the meanings, advantages and disadvantages of stock options, this paper analyzes the application range and implementation conditions of stock option incentive mechanism in our country, elaborates the theory used in the design of stock option incentive mechanism, and focuses on the formation of stock option incentive Mechanism of the various elements of the stock option incentive mechanism design.