Analysis on modern investment decision based on stock option

The tide of the open-door policy, market economy and the entry of WTO have pushed Chinese enterprises into the international stage, therefore our incentive system should catch up with the whole world. According to such situation, this paper makes a detailed study of stock option´s theory and its application in high-tech registered company. Stock option system was derived from the achievement evaluation for managers in the security market. There is a difficult problem on the evaluation, namely it is not possible to measure their real achievements accurately although utilizing a complex mold. From this point of view, the paper analyzes stock option´s theory, studying actuality and its influence factors.