Through probing the ceo plan of some corporations such as aton , shanghaibeling , the author points out some theoretical political and technological problems which still existed in the present eso practice in our country 论文通过对埃通公司、上海贝岭、武汉国有资产经营公司、联想集团及新四通集团等企业的股票期权计划的分析,指出了目前我国企业实施经理股票期权制尚存在的若干理论、政策与技术问题。