摘要
结合我国的时代背景和企业特点,提出改进后的EVA的虚拟期权理论,通过EVA来评价企业代理人的业绩,着眼对代理人的长期、有效的激励,最后达到企业与员工的双赢,为我国国企改革和民营企业的发展提供一定的借鉴。
Taking into account the characteristics of the times and of the enterprises in China, this paper puts forward EVA-based pretend stock-option theory, a new stock option, which can be employed to appraise agents of the enterprises, and will benefit both the enterprises and their employees.
出处
《工业工程》
2006年第1期48-51,共4页
Industrial Engineering Journal
关键词
激励机制
经济增加值
业绩评价
虚拟股票期权
incentive mechanism
economic value added(EVA)
achievement appraisal
pretend stock-option