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股票期权起源于美国。到90年代,股票期权作为企业一项新的金融创新,已在美国大多数上市公司得到成功实践和推广。股票期权是指企业给予持有者一种在特定的时间内以事先确定的价格购买一定数量本企业股票的权利。事先确定好的购买价格叫行权价格,在实践操作中行权价格有可能与公司股票的市场价格相等,也有可能不等,不等时行权价格一般比市场价格低。当企业的经营状况良好,股价上涨,经理人员就可以在规定的期限内以股票期权的行权价格购买本企业股票,成为本企业股东,并取得股票期权收益,收益金额为行权价与行权日的市场价格之差。经理人员为了使企业股价上升更多,以便个人取得更多的收益,就必然努力工作使企业业绩上升,股东必然能够得到更多
Stock options originated in the United States. By the 1990s, stock options, as a new financial innovation of the enterprise, have been successfully implemented and promoted in most public companies in the United States. Stock option refers to the right of the holder to buy a certain amount of stock of the enterprise at a predetermined time and at a predetermined price. The pre-determined good purchase price is the exercise price. In practice, the exercise price may be equal to the market price of the company stock, or may not be the same. The exercise price is generally lower than the market price if not equal. When the business is in good condition and the share price goes up, the manager can purchase the shares of the enterprise at the exercise price of the stock option within the prescribed time limit, become the shareholder of the enterprise and obtain the proceeds of the stock option with the proceeds amounting to the exercise price and the line The difference between the market price of the right day. Managers in order to make the company stock price rise more so that individuals get more revenue, it is bound to work hard to make business performance, shareholders will certainly be able to get more