over the structure and asset structure, to achieve ownership business. (9) The book value appreciation rights Divided into specific buy and virtual two. Purchase type refers to the incentive target in the beginning of the period per asset value of the actual purchase of a certain number of shares, end of period value of assets per share at the end of the period and then sold back to pany. Virtual type incentive target in the beginning of the period without expenditure of funds granted by pany on behalf of the incentive target a certain number of shares calculated at the end of the period, according to the increment of assets per share and the number of shares in the name of the proceeds to stimulate the object, and accordingly to incentive target payment in cash. 外文文献译文股权激励计划在意大利上市公司扩散