The typical patterm of the stock option as a way of entrepreneur human capital to share the enterprise surplus is extensively adopted in oversea enterprises and there are also near hundred listed companies have experimented the method. The degree of entrepreneur human capital growth and the degree of enterprise performance improvement that driven by stock option are the focal questions in which Chinese and foreign researchers have always paid attention to. This paper presented correlated concerns based on reviews of domestic and foreign empirical studies on the relationship between stock option and enterprise performance.