在《上市公司期权管理办法》即将出台 ,我国上市公司股票期权工作由理论探讨阶段转入试点、推广实施阶段之际 ,本文针对我国与发达国家股票期权制度所面临的环境差异 ,对试点中的三个关键问题———样本选择、绩效考核、实时监管在探讨其必要性的基础上提出了解决问题的设想。 As soon as the Measures for the Management of Options of Listed Companies are to be introduced and the stock options of listed companies in China go from pilot phase to pilot phase of the theoretical study to promote the implementation phase, this paper aims at the environmental differences faced by the stock option system of our country and developed countries, Three key issues --- sample selection, performance appraisal and real-time supervision put forward the idea of ​​solving the problem on the basis of exploring the necessity.