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基于EVA的虚拟股票期权激励方式研究

The EVA in Research on Virtual Stock Options Incentives
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摘要 股票期权的激励作用受股市有效性的影响很大,股市的弱式有效性削弱了期权的激励作用。本文引入业绩评价指标EVA,提出将EVA融入到股票期权的虚拟股票体系,从而在一定程度上解决了我国在实行股票期权激励制度中存在的问题。
机构地区 中南大学商学院
出处 《科技广场》 2007年第4期111-113,共3页 Science Mosaic
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