一、理论研究背景(一)什么是股票期权股票期权是指被授予者在某一特定时间(执行日)按事先约定的价格(行权价格)和数量购买公司股票的权利。当在股票期权的行权期内股票的市价超过其行权价格时,股票期权的受权人通过行使这一权利购买股票,从而获得该股票的市价与行权价格间的差 First, the theoretical research background (a) What is a stock option Stock options refers to the grantee at a specified time (the date of execution) at the agreed price (exercise price) and the amount of the right to buy shares of the company. When the market price of a stock exceeds its exercise price during the exercise period of the stock option, the attorney of the stock option purchases the stock by exercising this right to obtain the difference between the market price and the exercise price of the stock