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制造行业股权激励业绩评价存在的问题及改进建议 被引量:2

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摘要 文章调研了制造行业股权激励的现状,分析了该行业股权激励业绩评价存在的问题,针对具体问题提出了我国股权激励有效期应以5年为宜、应区分企业发展阶段分别设计考核指标、增加研发投入和经济增加值指标、应采用综合指标进行评价等改进建议。
机构地区 沈阳大学
出处 《商业会计》 2016年第16期70-72,共3页 Commercial Accounting
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