经理股票期权制度是西方国家企业激励机制的主要手段之一，近几年在我国引起广泛的重视，却分企业正在试行。但是，由于我国经济体制改革以及经济发展还不完士具备这种激励机制实施的体制与市场等方面的条件，使得目前我国实施股票期权制度遇到了十个方面的障碍。只有在我国企业分配制度实施改革中及时地采取有效措施尽快解决这些障碍，才能使股票期权制度得以推广，发挥股票期权制度的激励作用。 Manager stock option system is one of the main means of enterprise incentive mechanism in western countries. In recent years, it has aroused widespread attention in our country, but it is under trial. However, as China’s economic system reform and economic development are still not complete with the institutional and market conditions for the implementation of this incentive mechanism, China’s implementation of the stock option system currently encounters 10 obstacles. Only in the implementation of the reform of our country’s enterprise distribution system to take timely and effective measures to resolve these obstacles as soon as possible in order to make the stock option system can be promoted to play the incentive role of the stock option system.