The tide of the open-door policy, market economy and the entry of WTO have pushed Chinese enterprises onto the international stage. Therefore, the incentive system should catch up with the whole world. An employee stock option is a call option on the common stock of a company, issued as a form of non-cash compensation. Restrictions on the option attempt to align the holder's interest with those of the business' shareholders. This paper analyzes stock option's theory, studying actuality and its influence factors. It also designs a set of evaluation index system on achievement of high-tech listed company with stock option in order to reflect the phenomenon that how hard the executives work and how good their achievements are. It assures the priorities of each element by means of AHP (Analytic Hierarchy Process), and gives the method of quantitative analysis to those qualitative elements by Fuzzy theory and Grey theory; at last, it forms the evaluating result of the system by Multi-object Linear Weigh. This paper also gives details of the system structure and uses on the instance of high-tech listed corporation and puts forward the evaluation standard for the evaluating result of the system, with combing the theory and practice.
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