EVA虚拟股票期权与高科技企业家人力资本收益权的实现  

EVA Virtual Stock Options and the Realization of Rights of Human Capital Gains in High-tech Entrepreneurs

作　　者：龙雨[1] 

机构地区：[1]中山大学管理学院,广东广州510006

出　　处：《湖南广播电视大学学报》2009年第2期86-88,共3页Journal of Hunan Radio and Television University

摘　　要：企业家的人力资本在高科技企业中起着很重要的作用,让企业家人力资本参与到高科技企业的收益分配中刻不容缓。本文在分析高科技企业实行股票期权遇到的主要问题的基础上,对高科技企业家人力资本参与收益分配的模式进行了探讨,指出EVA虚拟股票期权是实现上市高科技企业企业家人力资本收益权的有效途经。Human capital plays a crucial role in entrepreneurs＂ success. It is urgently necessary for entrepreneurs to take human capital into consideration when they make income distribution decisions. Based on an analysis of main problems that high - tech enterprises encountered when they practiced stock option plan, this article analyzes the model how human capital helps enterprises to make income distribution, indicating that using EVA virtual stock option is the most efficient way to realize high - tech entrepreneur human capital rights.

关 键 词：高科技企业 企业家人力资本 收益分配 EVA 

分 类 号：F27[经济管理—企业管理]