摘要
本文通过分析传统的薪酬激励机制和传统的股票期权激励机制评述了传统激励的不足,结合我国企业特点和时代背景,提出了EVA激励机制即EVA红利银行和股票期权计划,阐述了EVA指标的优越性以及现阶段在我国推行EVA所面临的问题。
This article discusses the drawbacks of orthodox institution of incentive by analyzing the orthodox incentive of salaries and stock option.This article also acquaints the implication and computation of EVA conjoining the charac- ter and backgrounds of company in our country.It expositions the mechanism of incentive based on EVA concludes EVA dividend and stock option.In this articles,we discusses the advantages of EVA and the problems that our coun- try facing at present.
出处
《长春理工大学学报（高教版）》
2006年第2期32-34,共3页
Journal of Changchun University of Science and Technology
关键词
传统激励机制
经济增加值
评价
the orthodox institution of incentive
Economic Value Added
the estimation of EVA
