Currently the salary structure of executive officer in westerns enterprise has been greatly changed, and ESOP (executive stock option plans) which strongly stimulates executive has been widely used in the western countries.

• 目前，西方企业的高级管理人员的薪酬结构发生了重大的变化，经理股票期权制度在西方得到了广泛的应用，它对企业的高级管理人员产生了较强的激励作用。