The Anti-incentive of Executive Stock Option

The Stock Option is a great creation of modern business enterprise incentive system. The incentive system has certain cin-ditional advantages, however, the stock option also has a few disadvantages theoretically and actually. The providing quantity of the exeutive stock option argued and management fraud analysed by unscrambling the last fraud cases on American securities market then conclude that the stockoption should be careful to be put in force in China.