虚拟股票计划

本文将EVA奖金计划与虚拟股票期权计划结合在一起进行设计，充分利用两种计划的优势，以达到最大限度激励经营者的目的。

This article will EVA bonus plan with a virtual stock option plan design combined with full use of the advantages of the two programs to encourage operators to maximize the purpose .

在研究虚拟股票期权计划的理论基础之上，分析了虚拟股票期权计划的现实功能，探讨了虚拟股票期权计划的技术设计并评价了适合确定虚拟股票价格的EVA指标。

Based on the study of the theory of phantom Stock Options Plan , the authors analyze the actual function of PSOP , and design a set of detailed programs for PSOP , in which EVA is used to determine the price of phantom Stock .

虚拟股票期权计划的理论基础及其操作技术

The Theoretical Base and Operation Technique of Phantom Stock Options Plan

虚拟股票期权计划的技术设计

Technical Design for Phantom Stock Plan

同时，作为具体的应用，本文对A科技股份有限公司实行虚拟股票期权计划进行了详细的方案设计。

Besides , the paper designs and applies a practical phantom stock option plan for A technology limited company to be a practice .

借鉴经济增加值这一概念和资本资产定价模型及布莱克-舒尔茨模型，设计了柳州材料总厂虚拟股票期权激励计划。

Drawing lessons from economic Value-added concept , capital-asset-pricing model and Black-Scholes model , we have designed the phantom stock option plan of Liutie material company .