Abstract This essay is a study on "the influence that the stock options of the salary incentive pay system have on the management level of Chinese mainland insurance industry". this study is divided into four parts : first , introduce the theory that influence the setting of the salary incentive pay system ; second, analyses the common-used incentive pay system in Chinese mainland at present and its developmental tendency ; third , introduce the basic information of Taiwan's insurance industry brought into mainland . We hope that the study on mainland's insurance industry will contribute to the Taiwan' study in the field of mainland' insurance market. Fourth, analyze how Taiwan's insurance industry establish salary incentive pay system that meet the market demands in their development in mainland . The stereotype of the industrialist, the collected data, the careful analysis and the case that was picked out, can be referred to by those who want to develop on the mainland market. From this study, we find that there are active effects of thestock options system from the salary incentive pay system, whichcannot be found in the mainland's intermediate insurance industry. The cause can be concluded into two species: individual factor, externalfactor. Each conclusion has three items. So there are totally sixitems. The conclusions suggest that, mainland's intermediate insurance companies' planning on the management's salary incentive pay system is faced with many influence factors now. Althongh there are some limitations of the annual salary, such as the management behaviors Short-termism, the frequently-liquid of the managements' talents, the shortage of management talents, still, the effects are more active than other incentive pay system forms such as manager acquisition, insurance plan and retire plan, golden parachutes and EVA, except stock rights and options. The key words : the salary incentive pay system; management; Chinese mainland insurance market; stock options; golden parachutes