股票期权制出现于1952年的美国后迅速发展起来。美国可口可乐公司首席执行官罗伯托·郭思达在1986年上任时获得到885万美元年薪之外,还获赠3250万美元股票期权,这些期权到期1997年8月,市值已超过11亿美元。在他带领下可口可乐公司成功地顶住百事可乐公司挑战,使两公司市场份额差距达到几十年来最大的程度。到现在美国 Stock options developed rapidly in 1952 in the United States. Roberto Guosida, CEO of Coca-Cola Company, received a $ 8.58 million annual salary when he took office in 1986 and also won $ 32.5 million in stock options. As the options expire in August 1997, their market capitalization has exceeded $ 1.1 billion. Under his leadership, The Coca-Cola Company successfully resisted PepsiCo’s challenge, bringing the market share gap between the two companies to the maximum in decades. Now the United States