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.

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。

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