Besides, the paper designs and applies a practical phantomstock option plan for a technology limited company to be a practice.
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。
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Drawing lessons from economic Value-added concept, capital-asset-pricing model and Black-Scholes model, we have designed the phantomstock option plan of Liutie material company.