股权激励是指上市公司以本公司股票为标准的,对其董事、监事、高级管理人员及其他员工进行的长期性激励。实践证明,股权激励的实施有利于公司治理结构的改善,降低代理成本,从而实现股东利益最大化。为此,我国政府相关部门近年来先后发布实施了《上市公司股权激励管理办法(试行)》(以下简称《管理办法》)、《国有控股上市公司(境外)实施股权激励试行办法》、《国有控股上市公司(境内)实施股权激励试行办法》。这些法规的出台,在规范的同时也为我国企业股权激励的实施创造了条件。根据《管理办法》的规定,上市公 Equity incentive refers to the long-term incentive of listed companies to their directors, supervisors, senior management and other employees based on the stock of the Company. Practice has proved that the implementation of equity incentive is conducive to the improvement of corporate governance structure, reduce agency costs, so as to maximize the interests of shareholders. To this end, the relevant government departments in our country have promulgated the Measures for the Trial Implementation of Equity Incentives for State-controlled Listed Companies (Overseas), Measures for the Administration of Equity Incentives for Listed Companies (Trial) (hereinafter referred to as the Administrative Measures), State- Holding listed companies (domestic) implementation of equity incentives pilot approach. “ The promulgation of these laws and regulations in the norms but also for the implementation of corporate equity incentives in China created the conditions. According to the ”Administrative Measures", the public