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和幻影股票计划一样，接受者不提供他们自己的资金进行冒险。
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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。
Incentive Mechanism contents material mechanism and nonmaterial mechanism. Material mechanism includes salary, work expense and Phantom Stock Plan.
激励机制分为物质激励和非物质激励，物质激励包括薪金制、职位消费、虚拟股票计划；

Compensation should instead be based on phantom stock values, calculated by an independent internal unit.
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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

虚拟股票
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.
针对高新技术企业激励现状中存在的主要问题——股权激励手段缺乏和激励无效，笔者提出股票期权和虚拟股票这两种新兴的股权激励方式，并分析了它们在高新技术企业中的优势。