摘要
股票期权是一种有效的经营者长期激励制度,我国由于市场体系、制度和法规等因素,实行股票期权有许多障碍,为了绕过这些障碍,引入EVA(经济增加值)虚拟股票期权计划,并在此基础上建立企业的所有权文化。
Stock Option has effectively been a long-term incentive mechanism abroad in the recent decades.Becase of the existing flaws of market system and rules,Stock Option can hardly find its way out in China.We introduce EVA-based PSOP to avert these obstacles so as to make good use of this instrument and set up an ownership culture based on EVA.
出处
《商业研究》
北大核心
2005年第14期114-117,共4页
Commercial Research
