股票期权制是企业所有者对经营者进行激励和约束的一种报酬制度。
Executive stock option system is a reward system adopted by the enterprise owners to encourage and restrain the managers.
据统计，全球前500位大工业企业中有90%的企业已向其经营者或高级管理人员实行了股票期权报酬制度。
According to statistics, ESO had already been put into effect by 90% of 500largest corporations in the world.
本文旨在研究国有企业经营者业绩评价和报酬制度的关系。
The article focus on the relationship between the performance assessment and the compensation system of managers of state-owned Enterprises.
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