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EVA业绩评价与股权激励模式设计
引用本文:王娟.EVA业绩评价与股权激励模式设计[J].财会通讯,2007(3):82-84.
作者姓名:王娟
作者单位:吉林工程技术师范学院工商管理学院,吉林长春130052
摘    要:股票期权制度所依据的传统财务业绩指标体系存在着种种弊端,严重地削弱了期权的激励效果。本文引入EVA业绩评价指标,分析其作为经营者业绩考核标准的合理性。在此基础上,探讨以EVA为基础的股权激励模式的构建问题,并给出基于EVA红利的股权激励模式的设计方案,以期对我国企业的业绩评价与激励系统的构建有所启示。

关 键 词:经济增加值(EVA)  EVA红利计划  股票期权  虚拟股票期权

EVA Performance Evaluation and Design for Stock Option Inspiration Model
Wang Juan.EVA Performance Evaluation and Design for Stock Option Inspiration Model[J].Communication of Finance and Accounting,2007(3):82-84.
Authors:Wang Juan
Abstract:Traditional financial performance index system that stock option system has been basing on exists many disadvantages, which weakens the effect of inspiration. The article introduces the EVA performance evaluation index, analyzes its rationality as the performance measurement standard, and then discusses the establishment of stock option inspiration model ,puts forward inspiration design projects based on EVA bonus, so as to bring some enlightenment on performance evaluation and inspiration system.
Keywords:Economic value added (EVA) EVA bonus plan Stock option
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