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《Journal of Hunan Radio and Television University》 2009-02
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EVA Virtual Stock Options and the Realization of Rights of Human Capital Gains in High-tech Entrepreneurs

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.
【CateGory Index】: F275
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Chinese Journal Full-text Database 1 Hits
1 FENG Tao , LI Qing-yun(College of Finance and Economics, Xi'an Jiaotong University, Xi'an, 710061, China);The Impact of Human Capital Propertification of Hi-tech Enterprises on the Structure and the Result of Their Property Right[J];Modern Economic Science;2001-04
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7 HUANG Kang-sen;A Probe into the Reform of the Property Rights of the High-tech Enterprises in Fujian Province[J];Journal of Zhangzhou Teachers College(Philosophy and Social Sciences);2006-04
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