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以我国在2006年首次公布其股权激励计划的公司为样本,在将管理层相对难以控制的外部因素对公司业绩的影响去除后,对股权激励前后公司业绩的变化进行了假设检验,发现股权激励总体上对公司的业绩并没有显著性影响,这种现象存在于各行各业,在国有控股和非国有控股的公司,股权激励也均没有对业绩产生显著性影响。
Based on the sample of the companies whose equity incentive plan was first announced in 2006 in our country, after the influence of the external factors which are relatively difficult to control by the management on the performance of the company was removed, the change of performance of the company before and after the equity incentive was tested and found that the equity incentive In general, there is no significant impact on the performance of the company. This phenomenon exists in all walks of life. In the state-controlled and non-state-controlled companies, equity incentive also did not have a significant effect on performance.