股票期权是上市公司给予企业高级管理人员和技术骨干在一定期限内以一种事先约定的价格购买公司普通股的权利。股票期权的行权收益不同于具有实际价值的财产,可以说是一种期待性利益,对于股票期权在离婚诉讼中的分割问题,我国法律尚未作出明确规定。本文从股票期权的特征入手,并将美国离婚诉讼中涉及的股票期权分割问题的相关公式作为参考,旨在初步提出我国离婚诉讼中股票期权的分割方式的设想。 Stock options are the right that listed companies give senior managers and technicians of a listed company to buy common shares of a company at a pre-agreed price for a certain period of time. The exercise proceeds of stock options are different from those of real value, so it can be said that they are expected benefits. For the division of stock options in divorce proceedings, the law of our country has not been clearly stipulated yet. This paper begins with the characteristics of stock options and takes as reference the relevant formulas for the division of stock options involved in the divorce proceedings in the United States. The purpose of this paper is to tentatively put forward the tentative plan for the division of stock options in the divorce proceedings in our country.