As an effective system, stock option is to be introduced to China sooner or later, but not at the moment for the immature condition.

The setting-up of modern enterprise system requires that the managing agents obtain the stock options as their payments.

The stock option system is a brand-new incentive model for managers in state-owned enterprises.

The price of the executive stock option can be calculated using Black-Scholes model.

Research of Executive Stock Options (ESO) and Its Application in Chinese Enterprises;

Whether the foreign stock options are fit for our country or not and what problems they will meet in the development are the issues discussed in this article.

Currently, introducing option system into state-owned enterprises will exert positive impact on the establishment of modern corporate system in SOEs and their strategic restructuring.

This article briefly analyzes the theoretical bases of stock option system and the obstacles to its implementation,the impact of stock option system on the quality of accounting information and the negative effects of stock option system.

, puts forward the conception of establishing the new salary system based on the skills, ability and performance, and expounds the methods of establishing the new salary system of introducing the stock option system and adopting the physical and spirit excitation mechanism.

There is not a stock option system rigorously in our commercial bank,and there don t answer the question which how to make the optimum incentive contract based on stock option system either.