摘要
目前,股票期权作为一种企业激励制度在我国还属新生事物,缺乏相关的法律规范,具体实施中存在障碍。因此在分析股票期权制度发挥作用的条件的基础上,提出一种适合我国的股票期权——基于EVA(经济附加值)的虚拟股票期权。
At present, stock option, as a new active system for enterprises, which is still a newly emerging thing, is lack of relative legal regulation and there are some difficulties in operation. This paper analyzes the stock option system's cordition of producting an effect, and based on the analysis, it puts forward a new stock option--EVA stock option.
出处
《商业研究》
北大核心
2004年第1期135-137,共3页
Commercial Research
