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作为一种长期激励模式,股权激励是通过授予权形式,让激励对象(公司高级管理人员,对公司决策、经营、管理负有领导职责的人员,包括经理、副经理、财务负责人、董事会秘书和公司章程规定的其他人员)具备委托人以及代理人的身份,把激励对象和股东的利益直接联系起来,以此激励激励对象更加努力地工作以实现多赢局面。股权激励制度是现代企业制度的重要组成部分,本文从三种股权激励类型入手,对股权激励对上市公司盈利能力的影响进行了研究,并给出了实证分析。
As a long-term incentive model, equity incentive is through the grant form, so that the incentive object (company executives, the company responsible for decision-making, management, management leadership personnel, including managers, deputy manager, financial controller, board secretary And other personnel as stipulated in the articles of association) have the identity of the principal and the agent, and directly relate the interests of the incentive object and the shareholders, so as to encourage the incentive object to work harder in order to achieve a win-win situation. Equity incentive system is an important part of the modern enterprise system. Starting with the three types of equity incentive, this paper studies the impact of equity incentive on the profitability of listed companies, and gives an empirical analysis.