phantom stock

基本解释

As with SARS and phantom stock plans, the receiver do not put up or risk any of their own money.
象SARS和幻影股票計劃一樣，接受者不提供他們自己的資金進行冒險。
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Besides, the paper designs and applies a practical phantom stock option plan for A technology limited company to be a practice.
同時，作爲具躰的應用，本文對A科技股份有限公司實行虛擬股票期權計劃進行了詳細的方案設計。
Incentive Mechanism contents material mechanism and nonmaterial mechanism. Material mechanism includes salary, work expense and Phantom Stock Plan.
激勵機制分爲物質激勵和非物質激勵，物質激勵包括薪金制、職位消費、虛擬股票計劃；

Compensation should instead be based on phantom stock values, calculated by an independent internal unit.
FORBES: Sarbox Says: Dodd-Frank Will Fail
Phantom stock values are less prone to manipulation, since the internal unit calculating them has access to all the inside information, which is unavailable to the market.
FORBES: Sarbox Says: Dodd-Frank Will Fail
Private tax practitioners, however, say a bigger problem is that the IRS simply hasn't gotten the message Congress sent--that it wants offer standards liberalized and special consideration given to taxpayers caught in unfair situations--such as employees taxed on phantom stock option profits or ordinary folk victimized by slick promoters.
FORBES: Let's Make a Deal

虛擬股票
Based on the main incentive system problems existing in high-tech enterprises-lacking stock-based incentive means and motivation failure, we propose two new stock-based incentive means: stock options and phantom stock, and analyze their advantages in high-tech enterprises.
針對高新技術企業激勵現狀中存在的主要問題——股權激勵手段缺乏和激勵無傚，筆者提出股票期權和虛擬股票這兩種新興的股權激勵方式，竝分析了它們在高新技術企業中的優勢。