一、股票期权的涵义及其发展现状经理股票期权(ExecutiveStockOption,简称ESO)是现代企业中剩余索取权的一种制度安排,它是指企业所有者向其经营者提供的一种在一定期限内按照某一既定价格购买一定数量本公司股份的权利。在行权以前,股票期权的持有人没有任何的现金收益;行权以 First, the meaning of stock options and its development status ExecutiveStockOption (ExecutiveStockOption, referred to as ESO) is a modern enterprise residual claim system of an institution, it refers to the business owner to its operators to provide a within a certain period The right to buy a certain number of shares of the Company at a given price. Before exercising, the holder of the stock option does not have any cash receipts;