Executive Stock Option (ESO) incentive has cost because it is a demand on the part of executives for surplus value from the owner of the enterprises.

经理股票期权(eso)作为从企业所有者的剩余收益中拿出来让渡给经理人的部分剩余利润的索取权，它是有成本的。

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Executive stock option that is a system on residual claims is beneficial to restrain managers short-term behavior and to have long-term incentive effect to managers in contemporary companies.

股票期权是现代企业中剩余索取权的一种制度安排，它有助于抑制经营者的短期化行为，对经营者产生长期激励效应。

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