On the basis of analysis on the meaning and conditions for the execution on Executive Stock Option (ESO) system, this essay mainly describes on the existing obstacle on canying out ESO fbr Chinese stated-owned enterprised and give relative advice.

• 在分析了实行经理人股票期权制度的意义和条件的基础上，重点阐述了国有企业实行经理人股票期权制度存在的障碍和对策建议。