Based on the study of the theory of phantom Stock Options Plan, the authors analyze the actual function of PSOP, and design a set of detailed programs for PSOP, in which EVA is used to determine the price of phantom Stock.

• 在研究虚拟股票期权计划的理论基础之上,分析了虚拟股票期权计划的现实功能,探讨了虚拟股票期权计划的技术设计并评价了适合确定虚拟股票价格的eva指标。