激励制度设计是现代公司治理的核心问题。
Compensation program design is the core of modern corporation management.
第三部分是中美经营者股票期权激励制度设计内容的比较分析；
Thirdly, I will compare and analyze content of managers' equity stimulation system in both China and the US.
激励机制则是为实现目标，以激励为条件而设计的组织结构和制度框架。
Incentive mechanism is to achieve the goal, with incentives for condition and design structure and institutional framework.
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