The Comparison of Chinese and Foreign Policies of Stock Option Incentive

In recent years, the stock option motivation has been widely used both at home and abroad. However, stock option incentive of listed companies at home and abroad still has a lot of differences. The purpose of this paper is to carry on the comparison about stock option incentive of listed companies at home and abroad and make a summary of the differences and similarities between the two parts. In foreign countries, the stock option system is such a kind of directly linked to the value of the company's incentive system arrangement. In China, the stock option system is divided into three forms. They have similarities in the pay structure and the purpose of design. They also have a lot of differences in six parts. Whether domestic or foreign, the stock option is a motivation. By the stock option, it will greatly improve the enthusiasm, initiative and creativity between management personnel and technical personnel. It will make personal interests tend to be more consistent with the company, thus forming the interests of the enterprise community.