一、期权的概念及员工期权激励的内容期权分为看涨期权与看跌期权。看涨期权是期权出售者给予期权持有者在将来确定的到期日或之前以确定的价格购买某种资产的权利。看跌期权是期权出售者赋予期权持有者在将来确定的到期日或之前以确定的价格出售某种资产的权利。其中,美式期权允许其持有者在期权到期日或者之前的任何一天行使买入或卖出的权利,欧式期权只允许在到期日当天执行。 First, the concept of options and employee incentive options The options are divided into call options and put options. Call options are the option sellers give option holders the right to buy an asset at a fixed price on or before the expiration date determined in the future. A put is the option sellers give the option holder the right to sell an asset at a fixed price on or before the expiration date determined in the future. Among them, the American option allows its holder to exercise the right to buy or sell on or before the expiration of the option, and the European option is only allowed on the due date.