摘要
经理股权激励计划在国内外都受到广泛的关注和研究,并且日益成为公司经理激励的主要手段,但现存的经理股票期权激励存在经理人的报酬和公司业绩严重脱节,股东利益受到伤害的问题。为此,设计了一种以EVA为基准的经理股票期权激励计划,力图克服现行经理股票期权激励计划的缺点,并且用实例证明它能够起到理想的激励效果。
ESO incentive scheme has been paid much attention to and made research for by overseas and domestic people. It's become a primary incentive measure by CEO as well. However, there still exists a problem under the current ESO incentive scheme that the salary of CEO does not correspond with the company's achievements, which badly hurts the shareholder's interests. Thus authors design another different new ESO incentive scheme based on EVA, which can overcome the current scheme's shortcomings and is proved to play an incentive role more effectively by examples.
出处
《大连理工大学学报（社会科学版）》
2004年第2期47-50,共4页
Journal of Dalian University of Technology(Social Sciences)
作者简介
张云(1963-),女,辽宁大连人,讲师,主要从事投资经济研究.
