【摘要】 股权激励作为公司制法人治理结构与现代产权制度有机联系的一种全新的长期薪酬行为,是完善公司分配管理制度、解决委托代理关系,以及促进公司绩效提升的重要方式。随着我国资本市场的平稳发展与股权激励改革工作的有序推进,上市公司的股权激励约束机制日益受到各方关注。文章通过对股权激励的主要模式进行差异性比较,深入剖析股权激励的不同模式对公司绩效的影响,在此基础上提出了增强股权激励效应的建议,以期为上市公司优化治理水平,提升公司经营绩效提供思路。更多还原

【Abstract】 As a new long-term compensation behavior that organically links corporate governance structure with modern property right system, equity incentive is an important way to improve the company distribution management system, solve the principal-agent relationship and promote the improvement of corporate performance.With the steady development of China’s capital market and the orderly advancement of equity incentive reform, the equity incentive and restraint mechanism of listed companies has attracted increasing attention from all sides.Through the difference comparison of the main modes of equity incentive, this paper deeply analyzes the impact of different modes of equity incentive on corporate performance, and on this basis, puts forward suggestions to enhance the effect of equity incentive, in order to provide ideas for the listed companies to optimize the governance level and improve the company’s business performance.更多还原