phantom stock plan
phantom stock plan 〈美〉影子股票计划；虚拟股票计划 一种把公司管理层僱员的福利与公司普通股的运营挂钩的僱员福利计划。参加这一计划的僱员并不实际得到股票，而是将公司股票在终止僱佣时的市价同雇员参加计划时的市价相比，按其增值幅度领取现金作为福利报酬。
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PHANTOM STOCK PLAN
phantom stock plan
phantom stock plan. A long-term benefit plan under which a corporate employee is given units having the same characteristics as the employer’s stock shares. • It is termed a “phantom” plan because the employee does not actually hold any shares but instead holds the right to the value of those shares. — Also termed shadow
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