股票期权属于酬劳性的“职工认股计划”（ＳＯＰＥ），是指公司赋予其高级管理人员在某一特定期限内，按约定的价格购买本公司一定数量股票的权利。获得授权的员工用较优惠的价格购买公司股票后，或者分红，或者出售股票赚取差价，即可能在一般薪金之外获取额外收益。股票期权 Stock Option is a compensable “Employee Stock Scheme” (SOPE), which means the company gives its senior management the right to purchase a certain number of shares of the Company at a fixed price within a specified period of time. After an authorized employee buys a company’s stock at a better price, either to pay the dividend or to sell the stock to earn the difference, it is possible to obtain additional benefits beyond the normal salary. Stock options