Cash stock appreciation rights refers to: stock appreciation rights, which is usually used together with stock options, with no additional requirements. Its design principle is similar to stock option, but when exercising the right, the holder can realize the appreciation of the stock instead of buying the stock in the form of call option. Stock appreciation rights is usually realized in cash, sometimes called cash appreciation right. Stock option refers to the right of the buyer to buy or sell a certain number of related stocks at the agreed price after paying the option fee and before the expiration date stipulated in the contract. It is one of many ways to motivate employees and belongs to the category of long-term motivation. Stock option is the right given by listed companies to senior managers and technical backbones of enterprises to buy their common shares at a pre-agreed price within a certain period of time. Stock option is a brand-new incentive mechanism different from employee stock, which can effectively combine senior talents with their own interests. The exercise of stock options will increase the owner's equity of the company. The holder buys the issued shares from the company, that is, directly from the company rather than from the secondary market.