股权激励制度作为一种企业的新型分配制度和激励制度,是我国企业管理制度和产权制度变革的创新,从上世纪90年代中期以来,就引起了理论界、企业界和政府有关部门的重视。国家领导人和证监会有关负责人也在多次提出要在我们上市公司试行股权激励制度。2005年12月31日,中国证监会 As a kind of new distribution system and incentive system, equity incentive system is an innovation in the reform of the enterprise management system and property right system in our country. Since the mid 90s of last century, it has aroused the attention of theorists, enterprises and relevant government departments. State leaders and the relevant person in charge of the CSRC have also repeatedly proposed trying out equity incentive systems in our listed companies. December 31, 2005, China Securities Regulatory Commission