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经营者股票期权(executive stock option,缩写为ESO)又称“股票期权”,是由企业的所有者向经营者提供的一种长期激励的报酬制度。即企业资产所有者赋予经营者在约定的期限内(如3-5年),以预先确定的价格购买一定数量本企业股票的权利。即行使股票期权的经营者在预定的期限内,按照预先约定的价格购买一定数量本公司股票,如该公司经营业绩优良,股票价格届时增长,经营者在他认为合适的价位上抛出股票,就获得价差利润。
Executive stock option (ESO), also called “stock option”, is a long-term incentive compensation system provided by the owner of the business to the operator. That is, the owner of an enterprise asset gives the operator the right to purchase a certain number of shares of the enterprise at a predetermined price within the agreed period (for example, 3-5 years). That is to say, the operator exercising the stock option buys a certain quantity of the Company’s shares at a pre-agreed price within a predetermined period if the company’s operating performance is good, the stock price then increases, and the operator throws stocks at a price that he thinks fit, To spread profit.