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股票期权是西方公司特别是大型上市公司中,对高层经理进行激励的一种非常普遍的方式。1952年,美国一家叫菲泽尔的公司,为了避免公司主管们的现金薪金被高额的所得税率“吃”掉,在雇员中推出了世界第一个股票期权计划。但是这种分配制度显示的巨大效应,直到20世纪90年代,随着美国股票市场的异常活跃才逐渐成为世界潮流。1993至1995年,IBM的总裁因为使公司起死回生,他从股票期权中得到了6000万美元。到1998年,实施股票期权制的美国总裁的年薪
Stock options are a very common way of motivating high-level managers in western companies, especially large public companies. In 1952, a U.S. company called Fizel launched the world's first stock option plan among its employees in an effort to prevent executives' cash salaries from being “eaten” by high income tax rates. However, the huge effect this distribution system showed was not until the 1990s when the stock market in the United States became an international trend with the exceptionally active stock market. From 1993 to 1995, IBM's president got $ 60 million from stock options because he brought the company back to life. By 1998, the annual salary of the U.S. president who implemented the stock option system