The thesis first goes through the fundamentals of the Employee Stock Option Program(ESOP) ( ESOP ) and it's empirical studies in and outside our country, which is the basis for the use of stock option as a employee stimulating vehicle. 本文首先研究了股票期权的理论基础&员工股权,并详尽介绍了员工股权在国际国内的经验实证及发展,为明确阐述股票期权这一激励手段的应用及运作框架打下坚实的基础。