随着《公司法》和《证券法》的修订通过，股票期权激励再次成为公众关心的热点问题。股票期权是公司给予高级管理人员的一种权利。持有这种权利的高级管理人员可以在规定时期内以股票期权的行权价格(Exercise Price)购买本公司股票，这个购买的过程称为行权(Exercise)。在行权以前，股票期权持有人没有任何的现金收益；行权过后，个人收益为行权价与行权 With the revision of the “Company Law” and the “Securities Law,” the stock option incentive has once again become a hot topic of public concern. Stock options are a right given to senior management by the company. Senior managers who hold such rights may purchase the Company’s shares at a Exercise Price of the stock option for a specified period of time. This purchase is called Exercise. Before exercising, the stock option holder does not have any cash return; after exercising, the personal gain is the exercise price and exercising