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目前有多家上市公司以股权激励计划的方式,将股东的利益与高级管理层的利益相联系,以此种方式影响高级管理层的行为从而达到提升企业财务业绩的目的。H公司是实施股权激励的成功范例。本文通过描述股权激励影响企业财务效果的原因及其具体表现形式,结合H公司制定的股权激励计划,分析出H公司的股权激励方案对其财务效果影响的具体表现及程度。
At present, a number of listed companies use equity incentive plan to link the interests of shareholders with the interests of senior management in such a way as to influence the performance of senior management so as to achieve the purpose of improving the financial performance of the enterprise. Company H is a successful example of implementing equity incentives. This paper analyzes the causes and manifestations of the effect of equity incentive on corporate financial results and the performance and degree of equity incentive scheme of H company on its financial effects based on the equity incentive plan developed by Company H.