基于现金计划的长期激励模式设计  

Design of Long-termIncentive Model based on Cash Option

作　　者：李丽[1] 傅飞强[1] 

机构地区：[1]中国人民大学劳动人事学院

出　　处：《中国人力资源开发》2014年第3期63-68,共6页Human Resources Development of China

摘　　要：本文从分析长期激励的理论基础入手,系统介绍了基于现金计划的长期激励模式的选择及设计要素,并分享、点评了业绩单元长期激励计划、虚拟股权长期激励计划、超额利润分享长期激励计划这三个基于现金计划的长期激励案例,文章最后对基于现金计划的长期激励模式进行了小结。This article reviews the theoretical basis of long-term incentive plan and then systematically introduces how to design the long-term incentive model based on cash option ,including the mode of selection and the elements of designing. Meanwhile, the article shares and comments three cases of long-term incentive plan which are based on cash option--the performance unit, virtual stock, excess profit sharing plan. Finally the article analyses the advantages of the long-term incentive model based on cash plan, compared with only equity incentive.

关 键 词：长期激励 业绩单元 虚拟股权 利润分享 

分 类 号：F272.92[经济管理—企业管理]