摘要
本文描述了EVA的基本原理,在深入探讨传统薪酬激励制度及其弊端的基础上,系统地研究了EVA在薪酬制度中的应用,包括奖金数额的确定、奖金银行以及与EVA奖金计划相结合的杠杆股票期权;此外。
In this paper, the basic principle of EVA is introduced firstly. After discussing deeply traditional compensation incentive system, the paper studies systematically the application of EVA to compensation incentive system, including the calculation of bonus amount, bonus bank and leveraged stock option in combination with EVA bonus. Finally, the advantages of EVA compensation incentive system are analyzed in comparison with traditional incentive system.
出处
《科技和产业》
2005年第2期16-19,共4页
Science Technology and Industry
基金
本文系西安总会计师协会2003年科研课题的研究成果
