股权激励并不是新鲜事物,但以前的股权激励并没有和上市公司的业绩充分联系起来,因此,不能体现在股价上。股改后的股权激励计划开始出现明显的市场化特征。目前我国的股权激励方案主要是按净资产收益率来评价管理层的经营成果,虽然大多没有直接与股价挂钩,但是收益增加后,资产质量将改善,也会刺激股价上涨,同时也改变股权分置下企业领导人对市场股价漠不关心的状况, Equity incentive is not new, but the previous equity incentive and the performance of listed companies is not fully linked, therefore, can not be reflected in the stock price. The equity incentive plan after the share reform began to appear obvious market-oriented characteristics. At present, China’s equity incentive plan mainly evaluates management’s operating results according to the return on net assets. Although most of them are not directly linked to stock prices, the quality of assets will be improved upon the increase of returns, which will also stimulate the rise of share prices and also change the shareholdings Put the business leaders indifferent to the market price of the situation,