基于EVA的薪酬激励制度及应用研究  

An incentive mechanism and empirical research based on EVA

作　　者：陈玥希[1] 蔡建峰[1] 

机构地区：[1]西北工业大学管理学院,陕西西安710072

出　　处：《陕西工学院学报》2005年第1期72-74,82,共4页Journal of Shaanxi Institute of Technology

基　　金：陕西省自然科学基金项目(2003G01);航空基础科研学基金项目(02J53078)

摘　　要：经济增加值(EVA)作为较新的价值确认方法迅速应用于各个领域,在探讨传统的薪酬激励制度及其弊端的基础上,系统地研究了EVA在薪酬激励制度中的应用,包括奖金数额的确定、奖金银行以及与EVA奖金计划相结合的杠杆股票期权。基于以上利用实例探讨了基于EVA的企业薪酬激励制度的建立。As a new method, EVA has spread for many aspects. In this paper, the basic principle of EVA is introduced firstly. After discussing deeply traditional compensation incentive system, the paper studies systematically the application of EVA to compensation incentive system, including the calculation of bonus amount, bonus bank and leveraged stock option in combination with EVA bonus. Finally, the advantages of EVA compensation incentive system are analyzed in comparison with traditional incentive system.

关 键 词：经济增加值(EVA) 薪酬激励 奖金银行 杠杆股票期权 

分 类 号：F272.5[经济管理—企业管理]