同时，作为具体的应用，本文对A科技股份有限公司实行虚拟股票期权计划进行了详细的方案设计。
Besides, the paper designs and applies a practical phantom stock option plan for a technology limited company to be a practice.
文章提出经理股票期权计划在我国实施中存在的问题，认为以EVA为基础的虚拟股票期权是解决问题的关键，并对以EVA为基础的虚拟股票期权计划的技术设计进行了探讨。
The article points out the problems in the plan of manager share option, regards it is the key to resolve problems to implement EVA-based virtual share sption, and discusses its technological design.
借鉴经济增加值这一概念和资本资产定价模型及布莱克-舒尔茨模型，设计了柳州材料总厂虚拟股票期权激励计划。
Drawing lessons from economic Value-added concept, capital-asset-pricing model and Black-Scholes model, we have designed the phantom stock option plan of Liutie material company.
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