Due to the serious and the existence of weak - efficient capital market , traditional incentive pay schemes only established on the base of these two models have the unavoidable faults , but the executive incentive pay schemes based on eva can supply a more feasible thought for us 由于严重的会计信息失真和弱有效资本市场的存在,单纯建立在这两种模型基础上的传统的激励性报酬计划存在难以克服的弊端,而基于eva经营者激励报酬计划的设计为我们提供了一条比较可行的思路。