Organizational option and reform are two knotty points that have been attracting concern from both theorists and practitioners However the concern mentioned above is in most cases motivated by observations made by parties from the perspective of extraneous growth in their researches into the reform.By internalizing the extraneous factors into both organizational cost of an enterprise and fluctuation in an enterprise's returns, this paper tries to create a mode of organizational option on the basis of an equal distribution of gains and to acquire an insight into the internal factors that would trigger off an organizational reform.Organizational option results from a choice to be made between organizational option and organizational returns.Application of information technology tends to introduce changes into the structure of organizational cost; and the altered organizational equilibrium may become the momentum to usher in an organizational reform.