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经理经理股票期权是目前西方较为流行的一种经理激励手段。经理股票期权指授予经理人未来以一定的价格购买股票的选择权,即在签定合同时给予经理人在未来某一特定口期以签定同时的价格购买一定数量公司股票的选择权。持有这种权利的经理人可以在规定时期内以股票期权的行权价格购买本公司股票,此行为称为行权。在行权以前,股票持有人没有任何现金收益;行权以后,个人收益为行权价与行权日市场价之间的差价。
Managers Stock options are the most popular manager incentives in the West. Managerial stock options refer to the option of managers to buy stocks at a fixed price in the future. That is, they give managers the option to buy a certain number of shares of a company at the same time at a specific price in the future when the contract is signed. Managers who hold such rights may purchase the shares of the Company at the exercise price of the stock options within a specified period of time, which is called exercising. Prior to the exercise, the stockholders did not have any cash receipts; after exercising, the personal gain was the difference between the exercise price and the market price on the exercise date.