比较，也是比

                       Stock Options Plan                                                                        RSU

Key benefit	Employees have the right to purchase shares of company stock at the strike price	Employees receive shares of company stock
Action required	Employee must exercise the options to get stock	No action is required by the employee to get stock
Exercise price	Generally based on the stock’s fair market value near the grant date	None
Vesting	Usually awarded on a set time-based vesting schedule	Usually awarded on a set vesting schedule based on time and/or company liquidity event
Taxation	Potentially taxed at exercise, then again at sale depending on the stock price at purchase vs. sale	Taxed when vested, and potentially again if the stock goes up after vesting but before sale
Common uses	Early or mid-stage start-ups	Late-stage start-ups and public companies