摘要
本文通过对经理股票期权与经济增加值激励机制的比较分析,阐述了二者的区别与联系,以期为我国企业建立一种适合国情的高效的激励机制提供借鉴。
Through the comparison between the ESO (executive stock option) and EVA (economic value added) this article gives an introduction of the similarity and difference between the two incentive mechanisms, expecting to offer an efficient incentive mechanism for Chinese enterprises.
