美国税法对股票期权所涉及的税收问题作了较为详细的规定，对激励性股票期权给出了较大的税收优惠。

There are many favoured taxes for the incentive Options, as specified in the detailed regulations in the tax laws of the United States.

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所以，对企业来讲，创造性的应用股票期权进行激励是必要的。

So, application of stock option in a creative way to incent is very essential.

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作为一种激励方式，股票期权激励制度在激励企业经营者、降低代理成本、改善法人治理结构、培养职业经理人市场方面具有巨大的优越性。

As a stimulation system, Stock Option has the advantage in the stimulation for the operator, lower agent cost, improvement in administration structure, and the cultivation of manager market.

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