一、股票期权理论近年来 ,证券界和理论界一直在探讨如何在公司建立对高级经营管理者和技术骨干 (以下简称“被授予人”)实施有效激励与约束机制 ,使其经济利益与公司长远发展紧密联系起来 ,企业界也为此进行了多种尝试和探索。从某种程度上讲 ,企业高级经营管理者及技术骨干的 I. The Theory of Stock Option In recent years, the securities industry and theorists have been discussing how to establish an effective incentive and restraint mechanism for senior management and technical backbone (hereinafter referred to as the “grantee”) in the company so that its economic interests and the company Long-term development closely linked, the business community also conducted a variety of attempts and exploration. To some extent, senior business managers and technical backbone