The stock option is a kind of valid allotment incentive system for going that many business enterprises of nations proved in the fulfillment.Currently, the stock option system also has an experimental unit in many business enterprises of countries, this is a kind of beneficial quest which encourage a mechanism to the Chinese business enterprise management layer.Although have already obtained certain result, still be placed in to experiment a stage currently, also appeared a lot of not perfect places at the on trial stage.It is the mechanism aspect of the managing of policy and law environment and business enterprise inner part particularly.