| 基于EVA的股票期权激励机制探讨 |
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| 引用本文： | 曾宪文.基于EVA的股票期权激励机制探讨[J].证券市场导报,2006(4):16-20. |
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| 作者姓名： | 曾宪文 |
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| 作者单位： | 山东大学管理学院,山东,济南,250011 |
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| 摘 要： | 在委托代理关系中，企业所有者和经营者的目标函数存在差异，由此产生代理成本，需要对经营者进行相应的激励。然而，基于传统业绩评价而实施的股票期权存在一些弊端。本文探索将股票期权嫁接到EVA（经济附加值）平台之上，提出了基于EVA的经理人股票期权激励方案，以期能更有效地解决激励问题。
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| 关 键 词： | 激励机制 代理成本 股票期权 经济附加值 |
EVA-based Stock Option Incentive Scheme |
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| Zeng Xianwen.EVA-based Stock Option Incentive Scheme[J].Securities Market Herald,2006(4):16-20. |
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| Authors: | Zeng Xianwen |
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| Abstract: | In the procuration relation, owners of a company usually provide for incentive schemes to the managers However, malpractice is found in the performance-based scheme. This paper tries to transfer the stock option to the EVA platform and introduces EVA-based incentive scheme in hope to provide for a workable solution |
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| Keywords: | incentive scheme agency costs stock optioneconomic added value |
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