高管人员是企业内部重要的管理者与决策者,直接影响着企业的运作与发展。随着我国企业经济体系的不断发展完善,高管人员股权激励与投资决策之间的关系受到越来越多的重视和关注。本文简要分析了股权激励与投资决策的界定,论述了高管人员股权激励与投资决策的关系。 Executives are important managers and decision-makers within the enterprise, which directly affect the operation and development of the enterprise. With the constant development and improvement of the economic system in our country, more and more attention and concern has been paid to the relationship between senior executives’ equity incentive and investment decision. This article briefly analyzes the definition of equity incentive and investment decision, and discusses the relationship between executive incentive and investment decision.