为了避免股票期权在实践中被滥用，还应具备对经理层健全的监督制约制度。
In order to avoid executive Stock Option being abused in practice, it should also be provided with supervision system about executives.
试用委托—代理理论对国有上市公司实行股票期权计划进行分析，以完善国有上市公司对经理层的激励约束机制。
Analysis is given to the application of stock option plan (SOP) in state owned companies in terms of agency theory as an attempt to improve the current incentive control system.
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