The implementation of long-term incentives of state-owned enterprise executive have advantages and disadvantages，needs vary. Has the implementation of the four aspects of stock options to be considered from the departure：First，the implementation of the stock option system，can really effectively motivate professional managers come up with a good performance，especially long-term performance，or production operation to give improved significantly. Second，the state-owned enterprises to implement ESO take it allows business owners-all the people to better understand the business of production and operation；third，whether the responsible person is solely responsible for the production and operation of enterprises，namely the responsible persons enterprise production and management decision-making with full discretion，human，financial，and has full control over the disposal of business operations effect，assume full responsibility for profit or loss that is operating results. Fourth，the implementation of stock option system that can attract and retain talent，to prevent the loss of key staff positions.