摘要
对我国上市公司高管当前股票激励机制的影响因素和运行环境进行分析,提出了基于EVA的股票期权激励之股票数量和执行价格的理论模型,为上市公司设计高级管理人员短期和中长期薪酬激励方案提供借鉴作用。
This paper analyzes the factors affected by the current stock incentive mechanisms of China's listed companies and their operating environment. Then, based on the EVA incentive stock options and the theoretical model of implementation and the number of stock prices , it provides the reference for the design of a hsted company senior management in short-term and long-term pay incentive programs.
出处
《柳州职业技术学院学报》
2008年第3期1-5,共5页
Journal of Liuzhou Vocational & Technical College